Amendment and diversion
The declarant (Article 5 (15) Regulation (EU) No 952/2013 (Union Customs Code - UCC); ("SumA-Verantwortlicher" in ATLAS-EAS), or that person’s authorised declaration agent, may notify amendments to the entry summary declaration using the ATLAS-EAS online procedure (Article 129 UCC).
No amendment shall be possible after any of the following:
- the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods or that their loading has been prohibited,
- the customs authorities have established that the particulars of the entry summary declaration are incorrect, or
- the notification of arrival has been submitted and/or the goods have already been presented to customs.
It is not permitted to change particulars with regard to declarant and/or "SumA-Verantwortlicher" as well as the customs office of first entry.
Where the customs office of first entry changes to a location in a different Member State due to a diversion of the active means of transport, the operator of the vessel or aircraft shall inform the customs office indicated in the entry summary declaration as the customs office of first entry of that diversion, indicating the actual customs office of first entry (Article 189 Implementing regulation (EU) 2015/2447 (Durchführungsverordnung (EU) 2015/2447 - IA)).
A notification of diversion is not required where the actual customs office of first entry is located in a Member State for which any subsequent customs office of entry has been indicated, because such customs offices will be informed about the result of the risk analysis.
