The European Commission has published a corrigendum on 15 July 2026 correcting two wording errors in Delegated Regulation (EU) 2021/234, which sets common data requirements for EU customs declarations. The correction, designated C(2026) 5221 final, replaces the phrase "in whose name" with "for whose account" in two data elements in Annex III of the regulation.
The corrigendum affects data element 3/15 "Importer" and data element 3/16 "Importer's identification number" on page 376 of the original regulation. The change ensures that the importer is defined as the party for whose account a customs declaration is made, rather than merely in whose name. This aligns the legal text with the intended meaning, clarifying the responsible party in customs procedures.
The original Delegated Regulation (EU) 2021/234 was adopted on 7 December 2020 and published in the Official Journal on 23 February 2021. It amended Delegated Regulation (EU) 2015/2446 on common data requirements and Delegated Regulation (EU) 2016/341 on codes used in certain forms. The corrigendum retroactively corrects the text as it appeared in the Official Journal.
The correction primarily impacts customs declarants, importers, and national customs authorities, who must ensure their systems and procedures reflect the updated definition. For importers, the change may affect liability and representation arrangements, as the party "for whose account" the declaration is made bears the legal responsibility. Customs brokers and agents acting "in the name of" an importer may need to review their mandates to confirm they are acting for the account of the principal.
The corrigendum is a technical correction with no new policy implications. It does not alter the substantive requirements of the regulation but ensures consistency in legal interpretation. No further institutional follow-up is required, as the correction takes effect upon publication in the Official Journal.