Section 115: Post entry modification

1 When a declarant submits a simplified declaration to the Service under section 114 of this Act and the declarant is an authorised economic operator or has submitted a simplified declaration because the declaration did not have all the information required to make a full declaration, the declarant shall submit to the Service further particulars necessary to complete a full declaration for the customs procedure concerned.

2 For authorised economic operators, this further submission of particulars for the goods concerned may be of periodic and recapitulative nature.

3 The time periods for submission of such further particulars shall be set by regulations issued by the Service.

4 The subsequent submission of particulars and the simplified declaration shall be deemed to constitute a single document taking effect on the date on which the simplified declaration is accepted by the Service.

5 When the simplified declaration takes the form of an entry in the declarants record and access to those records by the Service using electronic data exchange, the declaration shall take effect from the date on which the goods are entered in the declarant's records.

6 The place where the further submission is to be lodged shall be the place where the simplified declaration has been lodged.