Judgment_paragraph 47 · Südzucker AG and Others v Hauptzollamt Hamburg-Jonas (C-608/10, C-10/11, C-23/11)

47Secondly, with regard to the scope of that latter provision, the Court has already stated that its logic is to bring the customs procedure into line with the actual situation (Joined Cases C-430/08 and C-431/08 Terex Equipment and Others [2010] ECR I-321, paragraph 56). Moreover, that provision does not make a distinction between errors or omissions which are capable of correction and others which are not (see Case C-468/03 Overland Footwear [2005] ECR I-8937, paragraph 63). It follows that Article 78(3) of the Customs Code allows, in principle, amendment of an export declaration in order to correct the name of the exporter featuring in box 2 thereof.

Südzucker AG and Others v Hauptzollamt Hamburg-Jonas (C-608/10, C-10/11, C-23/11)

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