After goods are actually exported, the declarer must file one or more full customs declarations containing precise information on the quantity and/or customs value of the actually exported goods.
As already noted, the TN VED EAEU codes may, in come cases, be corrected in the full customs declaration.
In all other cases, a full customs declaration cannot be used to correct information declared in a TCD. At the same time, the law does not restrict a declarer’s right to make changes in either a TCD or a full customs declaration.
Since temporary periodic declaration allows goods declared in a single TCD to be exported in several shipments within a specific period, there are two types of declarations giving full information on actually exported goods:
(1) A full declaration for a TCD
(2) A final declaration, filed when all goods have been supplied under a TCD
The customs authority sets the time limits for full and final declarations based on when precise information is expected to be available on the quantity and customs value of the exported goods. Based on a substantiated request by the declarer, the time limit for filing full and final declarations may be extended by the customs authority, but may not exceed:
- 8 months after the registration of a TCD – for goods that are not subject to export duties or to which restrictions do not apply
- 6 months after the registration of a TCD – for goods that are subject to export duties or to which restrictions apply
If goods declared in a TCD are not actually exported, such a TCD should be withdrawn. Failure to meet these requirements may entail administrative liability for violating the time limits for filing a full customs declaration.