Article 181

The declarant shall, at his request, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged. However, no amendment shall be possible after any of the following events: the customs authorities have informed the person who lodged the summary declaration that they intend to examine the goods; the customs authorities have established that the particulars in question are incorrect; the customs authorities have already allowed the removal of the goods. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to point (c) of the second subparagraph of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.