Article 265. Changing, amending, re-issuance, revocation and cancellation of a customs declaration

Information specified in a customs declaration can be changed or amended by a declarant and he can revoke a submitted customs declaration.

A customs declaration can be changed, amended and (or) revoked before its acceptance.

After acceptance of the customs declaration, amendments, additions, re-registration, revocation and (or) cancellation are made after the declarant applies to the customs authority or at the request of the customs authority.

Changing or amending a customs declaration cannot expand or restrict the scope of its validity.

Customs officials cannot fill out an official customs declaration, change or amend information contained in a customs declaration on their own initiative, per instructions or request of a declarant or third parties, except recording information that is responsibility of customs authorities into a customs declaration and changing or amending coded information used for machine processing, if such information is in uncoded form in a customs declaration.