YouThis canguidance requestexplains thehow amendmentto amend or cancellationcancel ofcleared:

• Simplified declarationsFrontier submittedDeclarations using(SFDs)
• C21i theEntry simplifiedin customsdeclarants declarationrecords process,notification for:
  • Customs Handling of Importpresentations and(C21i ExportEIDR Freight (CHIEFNOPs)
  • thenon-special Customsprocedure Declarationnon Servicemonetary supplementary declarations

  Requests which are accepted and processed by HMRC will receive a written confirmation.

  Check if you need to request a simplified frontier declaration or C21C21i EIDR NOP amendment

  Any requests for amendments not detailed in this section willshould not be acceptedsent and will not be returnedactioned.

  Third unactioned.party representatives who are asked by their customers to submit amendment requests of a type not detailed in this section should refer the customer to this guidance.

  If

  Requests yourfor requestamendments concernsand boxcancellations 6are monitored. Identification of repeated or continuous errors in your records may result in a penalty.

  Data Element (DE)) 1/6 6/18 — totalgoods packagesitem number

  If you need to make a change to the originalgoods commercialitem importnumber, paperworkyou doeswill notneed supportto therequest quantity,it. furtherThis evidencechange iswill requiredalso (forrequire example,a forchange shortto shipments,‘DE correspondence1/9 withtotal thenumber supplierof isitems’ required).and a change to ‘DE 6/18 total packages’.

  IfCorresponding asupplementary shortdeclarations shipmentmust isalign onlywith identifiedthis onamendment.

  DE 1/9 eventual— receipttotal number of goods,items

  If thenyou need to make a newchange simplifiedto frontierthe declarationtotal ornumber C21of shoulditems. beThis submittedchange whenwill thealso require a change to ‘DE 1/6 goods arrive.item number’.

  YouCorresponding supplementary declarations must submitalign awith simplifiedthis frontieramendment.

  DE 1/10 declaration— orprocedure C21code, DE 1/11 amendment— formadditional forprocedure code

  If you need to change the originalprocedure declarationcode, oryou C21.will Thisneed shouldto showrequest detailsit.

  Requests ofmust thebe declarationsubmitted orno C21later andthan confirm90 ‘missingdays quantityafter nowthe accountedacceptance fordate onof entry…’.the declaration

  YouWhen shouldthe completeamendment involves changing the sentenceprocedure withcode to customs warehousing, then the newcustoms CHIEFwarehousing authorisation number must also be provided for DE 2/3, entryand orthe Customscustoms Declarationwarehousing ServiceID movementmust referencealso numberbe details.provided for DE 2/7.

  IfFor youra amendmentprocedure includescode simplifiedchange entriesfrom tofree thecirculation customsto warehouse,authorised confirmationuse iswith requiredairworthiness, ofa thecopy location of theairworthiness goodscertificate withinmust thebe email.provided.

  Overages

  DE 2/2 declared— onadditional ainformation simplified(AI), DE 2/1 frontier— declarationSimplified andDeclaration/Previous deliveredDocuments/Declaration Unique Consignment Reference (DUCR)

  If you need to thechange customsbranch warehousecode, shouldprevious bedocument bookedreference, intoor theDUCR, customsyou warehousewill stockneed records.to request it.

  DE 2/3 — documents produced, certificates and authorisations and additional references

  ForIf typos,you ifneed theto commercialmake paperworka supportschange theto amendeddocuments quantity,produced, ancertificates amendmentand requestauthorisations isand notadditional required.references, you will need to request it.

  DE 2/3 — Customs warehouse authorisation, and DE 2/7 — identification of warehouse

  If youryou requestneed concernsto boxchange 8the customs warehouse authorisation or DEID 3/15number or document codes C517 and C518, you must request it.

  DE 3/15 3/16and DE 3/16 — importer identification number or name and address

  If your Economic Operators Registration and Identification (the EORI) number number is incorrect, the amendment must be requested except when representation type 3 (indirect representation) is declared.

  If

  Written yourpermission requestmust concernsbe boxobtained 14from orthe owner of the new EORI.

  DE 3/17 3/17 and and DE 3/18 3/18 — declarant identification number or name and address

  If your the EORI is is incorrect, the amendment must be requested if representation type 3 is declared or if the authorisation holder is an authorised direct representative (representation type 2).

  If

  Written yourpermission requestmust concernsbe boxobtained 14from orthe owner of the new EORI.

  DE 3/19 3/19 and and DE 3/20 3/20 — representative identification number or name and address

  If your the EORI is is incorrect, the amendment must be requested if representation type 2 is declared.

  If

  Written yourpermission requestmust concernsbe boxobtained 14from orthe owner of the new EORI.

  DE 3/21 3/21 — representative status code

  If you need to change the representation type, you must request it.

  Where the party submitting the request is not the representative then written permission must be obtained.

  DE 3/39 — holder of the authorisation identification number

  If you need to change the authorisation identification number, you will need to request it.

  If DE 6/1 your— net mass (kilograms (kg))

  For a net mass change, an amendment request concernsis boxonly 33required orfor controlled goods.

  DE 6/14,  6/14, DE 6/15,  6/15, DE 6/16 6/16 and and DE 6/17 6/17 — commodity code and related boxes

  You must only request a commodity code amendment when either:

  • the goods are simplifiedcontrolled customsgoods.

    DE 6/18 declaration— processtotal controlledpackages

    If goodsyou —need prohibitionsto andmake restrictions

  • customsa procedurechange codeto 0611002the istotal usedpackages, onyou awill C21need (whento arequest commodityit. codeIf mustthe total number of packages needs to be declaredchanged inbecause of an additionaladdition informationto (AI)or statementreduction underin GEN45)

  Ifthe yournumber requestof concernsitems, boxthen 37,a customsrequest procedureto codechange or ‘DE 1/6 1/10goods —item procedurenumber’ code,and ‘DE 1/9 1/11total —number additionalof procedureitems’ code,is customsalso procedurerequired.

  If codethe ororiginal additionalcommercial customsimport procedurepaperwork code

  Ifdoes younot needsupport tothe changequantity, further evidence is required (for example, for short shipments, correspondence with the proceduresupplier code,is yourequired). Read willmore needabout how to requesthandle it.short shipments.

  WhenIf thea amendmentshort involvesshipment changingis theonly customsidentified procedureon codeeventual toreceipt customsof warehousing,goods, then a customsnew warehousingsimplified IDfrontier mustdeclaration alsoor C21i EIDR NOP should be providedsubmitted inwhen boxthe 49goods arrive.

  You must submit a simplified frontier declaration or DE2/3C21i EIDR NOP amendment form for the original declaration or C21i EIDR NOP. This should show details of the declaration or C21i EIDR NOP and DEconfirm ‘missing quantity now accounted for on movement reference number MRN’ 2/7.(insert MRN details).

  If

  Overages yourdeclared requeston concernsa boxsimplified 38frontier declaration or DEC21i EIDR NOP 6/1and —delivered netto massthe (kilogramscustoms (kg))

  warehouse should be booked into the customs warehouse stock records.

  For atypos, netif massthe change,commercial paperwork supports the amended quantity, an amendment request is requirednot forrequired.

  Check theif controlledyou goodsneed customsto request a non-special procedure code.

  Ifnon-monetary yoursupplementary requestdeclaration concernsamendment

  Any boxrequests 38for /amendments 41not ordetailed DEin 2/3this —section documentsshould produced,not certificatesbe sent and authorisationswill andnot additionalbe referencesactioned.

  WhenThird simplifiedparty customsrepresentatives declarationwho processare controlledasked goodsby requiretheir ancustomers to submit amendment inrequests relationof toa importtype licences,not youdetailed willin needthis section should refer the customer to requestthis it.guidance.

  If

  We yourwill requestcontinue concernsto boxmonitor 44requests for amendments and cancellations. If we identify repeated or DEcontinuous 2/2errors —in additionalyour informationrecords, (AI),you may be charged a penalty.

  DE 1/6 2/1 — Simplifiedgoods Declaration/Previousitem Documents/DUCRnumber

  If you need to changemake a declaration unique consignment reference, branch code change orto additionthe ofgoods CHIEFitem documentnumber, code GEN46, you will need to request it.

  If yourThis requestchange concernswill boxalso 49require ora change to ‘DE 1/9 2/3total number of items’ and a change to ‘DE 6/18 2/7total — identification of warehouse

  packages’.

  If youthe need to change affects the customs warehousevalue authorisationand orresults IDin numberan underpayment or Customsoverpayment Declarationthen Servicethe documentamendment codesshould C517be andsent C518,to youthe mustappropriate requestteam. it.

  IfTheir yourcontact requestdetails concernsare given later in this guidance.

  DE 1/9 3/39 — holdertotal number of the authorisation identification numberitems

  If you need to make a change to the authorisationtotal identificationnumber number,of youitems. This change will needalso require a change to request‘DE 1/6 it.goods item number’.

  Check

  If ifthe youchange needaffects tothe requestcustoms avalue non-specialand procedureresults non-monetaryin supplementaryan declarationunderpayment amendment

  Anyor requestsoverpayment forthen amendmentsthe notamendment detailedshould inbe thissent sectionto willthe notappropriate beteam. acceptedTheir andcontact willdetails beare returnedgiven unactioned.later in this guidance.

  DE 1/10 — procedure code, DE 1/11 — additional procedure code

  If youryou requestneed concernsto boxchange 8the orprocedure code, you will need to request it.

  DE 3/15 3/15 and and DE 3/16 3/16 — importer identification number or name and address

  If your the EORI number number is incorrect, the amendment must be requested except if declaration type 3 (indirect representation) is declared.

  IfWritten apermission C79must VATbe adjustmentobtained isfrom required, follow the guidanceowner givenof laterthe in this section.new EORI.

  If your request concerns box 14 or DE 3/17 3/17 and and DE 3/18 3/18 — declarant identification number or name and address

  If your the EORI number number is incorrect, the amendment must be requested if the representation type 3 is declared or if the authorisation holder is an authorised direct representative (representation type 2).

  If

  Written yourpermission requestmust concernsbe boxobtained 14from orthe owner of the new EORI.

  DE 3/19 3/19 and and DE 3/20 3/20 — representative identification number or name and address.

  If your the EORI is is incorrect, the amendment must be requested if representation type 2 is declared.

  If

  Written yourpermission requestmust concernsbe boxobtained 14from orthe owner of the new EORI.

  DE 3/21 3/21 — representative status code

  If you need to change the representation type, you must request it.

  If

  Where yourthe party submitting the request concernsis boxnot 33the orrepresentative then written permission must be obtained.

  DE 6/14,  6/14, DE 6/15,  6/15, DE 6/16 6/16 and and DE 6/17 6/17 — commodity code and related boxes

  AOnly request a commodity code amendment mustfor onlycontrolled begoods.

  If requestedan whenincorrect either:

  • goodscommodity arecode simplifiedhas customsresulted declarationin processan controlledunderpayment goodsor –overpayment, prohibitionsdo andnot restrictions
  • customsuse procedurethis codeamendment 0611002process. isThese usedcases onare ahandled C21by (whenthe National Clearance Hub C18 Team or the commodityNational codeDuty mustRepayment beCentre. declaredFollow the guidance in AI‘If statementthe underamendment GEN45).
  results in a revenue change’ to find out what you need to do next.

  DE 6/18 — total packages

  WhenIf anyou incorrectneed commodityto codemake hasa ledchange to underthe ortotal overpackages, payment,you thosewill amendments need to request it. If total number of packages needs to be referredchanged because of an addition to Nationalor Clearancereduction Hubin C18the Teamnumber of items, then a request to change ‘DE 1/6 goods item number’ and ‘DE 1/9 total number of items’ is also required.

  If the change affects the customs value and results in an underpayment or overpayment then the Nationalamendment Dutyshould Repaymentbe Centre.sent to the appropriate team. Their contact details are given later in this guidance.

  If yourthe requestoriginal concernscommercial boximport 37paperwork customsdoes procedurenot codesupport orthe DEquantity, 1/10further —evidence procedureis code,required DE(for 1/11example, —for Additionalshort Procedureshipments, Codecorrespondence —with customsthe proceduresupplier codeis andrequired). orRead additionalmore customsabout procedurehow code

  to handle short shipments.

  IfFor youtypos, needif tothe changecommercial thepaperwork proceduresupports code,the youamended willquantity, needan toamendment request it.is not required.

  CustomsRequests must be submitted no later than 90 days after the acceptance date of the declaration.

  When the amendment involves changing the procedure code to customs warehousing, then the customs warehousing authorisation number must also be provided for DE 2/3, and the customs warehousing ID must also be provided for DE 2/7.

  Procedure code amendments involving special procedure customs procedure codes must be referred to the supervising office for the special procedure.

  For a customs procedure code change from free circulation to authorised use with airworthiness, a copy of airworthiness certificate must be provided.

  If DE 2/2 your— requestadditional concernsinformation box 38 or (AI), DE 2/1 6/1 — NetSimplified massDeclaration/Previous (kg)Documents/DUCR

  AIf netyou massneed to change amendmentthe requestbranch requiredcode, forprevious controlleddocument goodsreference, customsor procedureDUCR, code.

  Ifyou yourwill requestneed concernsto boxrequest 38, box 41 or it.

  DE 2/3 2/3 — Documents produced, certificates and authorisations, additional references

  WhenIf simplifiedyou customsneed declarationto processmake controlleda goodschange requireto andocuments amendmentproduced, incertificates relationand toauthorisations importand licences,additional references, you will need to request it.

  If your request concerns box 44 or DE 2/3 2/2 — additionalCustoms informationwarehouse (AI),authorisation, and DE 2/7 2/1 — Simplifiedidentification Declaration/Previousof Documents/DUCRwarehouse

  If you need to change the declarationcustoms uniquewarehouse consignmentauthorisation reference,or branchID code,number, or additiondocument ofcodes CHIEFC517 documentand codeC518, GEN46, you willmust need to request it.

  If your request concerns box 49 or DE 3/39 2/7 — identificationholder of warehouse

  Customsthe warehouse authorisation oridentification ID number

  If changeyou andneed changes to Customschange Declarationthe Serviceauthorisation documentidentification codesnumber, C517you andwill C518.

  Ifneed yourto request concerns it.

  DE 6/1 3/39 — holdernet ofmass the authorisation identification number(kg)

  IfFor youa neednet tomass changechange, thean authorisationamendment identificationrequest number,is youonly willrequired needfor tocontrolled request it.goods.

  IfRecord yourkeeping traderrequirements recordswhen the Simplified Customs Declaration Process National Assurance Team do not require notification

  If you do not need to notify the Simplified Customs Declaration Process National Assurance Team, you must keep your own records for all other amendments to:

  • simplified frontier declarations
  • C21sC21i EIDR NOPs
  • simplified customs declaration process, non-special procedure non-monetary supplementary declarations

  Your records must:

  • include supporting documentation
  • include a copy of the original entry
  • be made available to HMRC when requested

  We will continue to monitor requests for amendments and cancellations. If we identify repeated or continuous errors in your records, you may be charged a penalty.

  If you want to cancel a simplified frontier declaration, C21C21i EIDR NOP or non special procedure non monetary supplementary declaration

  If cancellation is required, a request must always be submitted.

  If a replacement entry is submitted, the ‘Replacement Entry Details’ section needs to be completed.

  If there will not be a replacement entry, commercial evidence and explanation must be provided to show what has happened to the goods.

  How to format the subject heading of your request

  The subject heading in the email request must include (in this order) the:

  • type of amendment or cancellation
  • entry processing unit
  • entry number
  • entry date for CHIEF or movement reference number and entry date for the Customs Declaration Service

  Examples of subject headings for simplified frontier declaration or C21C21i EIDR NOPs amendments or cancellations

  ‘CHIEF‘Simplified simplifiedFrontier frontier declaration or C21 amendment 120 123456A 01/01/21’

  ‘Customs Declaration ServiceAmendment simplified frontier declaration amendment 20GBBXC2R19FH695R7 01/01/21’01/01/26’

  ‘CHIEF‘Simplified simplifiedFrontier frontier declaration/C21 cancellation 120 123456A 01/01/21’

  ‘Customs Declaration Service simplified frontier declaration Cancellation 20GBBXC2R19FH695R7 01/01/21’01/01/26’

  Examples of subject headings for simplified customs declaration process, non-special procedure non-monetary supplementary declaration amendments

  ‘CHIEF‘Supplementary supplementaryDeclaration declarationAmendment amendment20GBBXC2R19FH695R7 67001/01/26’

  ‘Supplementary 123456ADeclaration 01/01/21Cancellation 20GBBXC2R19FH695R7 01/01/26’

  How to send a single request or Customsa Declarationbatched Servicerequest

  For supplementarybatched declarationrequests amendmentcovering 20GBBXC2R19FH695R7multiple 01/01/21’

  Movement Reference Numbers (MRNs)

  ‘CHIEFYou supplementarymay declarationbe cancellationable 670to 123456Areduce 01/01/21the ornumber Customsof Declarationamendment Servicerequests supplementaryby declarationsending Cancellationa 20GBBXC2R19FH695R7‘batched’ 01/01/21’request covering multiple MRNs.

  How

  Batched torequests sendcan singleonly orbe batchedaccepted requests

  Youfor candeclarations askrelating to the same Simplified Customs DeclarationsDeclaration Process (Process (SCDP)) authorisation Teamholder.

  If foryou permissionneed to submit a batched requestrequest, formsyou bymust send an email scdpteam@hmrc.gov.uk.containing an amendment or cancellation form for either:

  If

  • simplified givenfrontier permissiondeclarations theor SCDPC21i EIDR teamNOPs
  • non-special willprocedure tellnon-monetary yousupplementary howdeclarations

  You’ll also need to submitinclude youra batchedspreadsheet requests.scheduling the amendments.

  BatchedWhen requestscompleting canthe onlyform, the sections which must be acceptedcompleted for declarationsthe relatingpurposes toof thea samebatched request are:

  • MRN — enter ‘See Schedule’
  • date of entry — enter ‘See Schedule’
  • DE 1/1
  • DE 1/2
  • DE 3/15
  • DE 3/16
  • SCDP authorisation holder.holder name
  • EORI Number
  • DE 3/39
  • entry amendment details — enter ‘See Schedule’
  • amendment or cancellation request submitted by

  When completing the spreadsheet scheduling the amendments, you must provide the following information for each entry:

  • MRN
  • Date of entry
  • Data elements (DEs) requiring amendment
  • Entered details
  • Corrected details
  • Reason for amendment

  AllFor requests,data includingsecurity reasons, if you are, as a declarant, wanting to submit batched amendment requests foron furtherbehalf informationof different importers or clarification,customers, you must becomplete emaileda toseparate scdpteam@hmrc.gov.uk.batched request for each importer or customer.

  SendFor asingle requestrequests

  If you need to requestsubmit a change,single request, you must send an email containing:

  • eithercopies theof completedoriginal entries and replacement entries if required
  • appropriate supporting documentation
  • either an:
    • amendment or cancellation form for simplified frontier declarations or C21sC21i EIDR NOPs
    • amendment form for non-special procedure non-monetary supplementary declarations
  • copies

  All ofrequests, originalincluding entriesrequests andfor replacementfurther entriesinformation ifor required

• appropriateclarification, supportingmust documentation

Sendbe youremailed request to scdpteam@hmrc.gov.uk.

We will acknowledge action of the amendments or cancellations by email.

The amendment or cancellation forms and notification email should be placedretained with the original entries andin retained with your records.

If the amendment request results in a revenue change

SendIf C18the voluntaryamendment declarationsresults forin underpaymentan tounderpayment, npcc@hmrc.gov.uk

Senddo C285not repaymentfollow claimsour andamendment currentprocess. monthYou adjustmentswill toneed customsaccountingrepayments@hmrc.gov.ukto apply for a voluntary clearance amendment (underpayment) (C2001)

SendIf C79the VATamendment adjustmentresults requestsin toan belfast.pcateam@hmrc.gov.uk

Requestoverpayment, moredo information

Younot canfollow requestthe furtheramendment informationprocess. orInstead, clarificationsubmit bya emailclaim orfor phone.

Youa canrepayment email:of scdpteam@hmrc.gov.ukimport duty and VAT.

YouIf canthe callamendment telephone:requires 03000a 587140C79 VAT adjustment, do not follow our amendment process. You will need to email belfast.pcateam@hmrc.gov.uk.