The Council of the European Union has published a corrigendum to Delegated Regulation (EU) 2021/234, correcting two textual errors in the German language version of the customs data requirements. The corrigendum, issued on 17 July 2026, amends the definitions of 'importer' and 'importer identification number' in Annex D of Delegated Regulation (EU) 2015/2446, changing the phrasing from 'in deren Namen' (in whose name) to 'für deren Rechnung' (on whose behalf).
The corrigendum addresses inaccuracies in the Official Journal of the European Union (L 63, 23 February 2021) and applies solely to the German version. The correction ensures that the importer is defined as the party on whose behalf the customs declaration is made, rather than merely the party in whose name it is submitted. This aligns the German text with the intended policy and other language versions.
The document, classified as a transmission note (Übermittlungsvermerk), was published by the Council without discussion, as it is a technical correction. No prior coverage of this file exists in the last 180 days.
The corrigendum provides legal clarity for customs authorities and declarants, reducing the risk of disputes over importer liability. For businesses, the corrected definition may affect who bears responsibility for customs duties and compliance, potentially shifting obligations to the principal rather than the agent. EU member states will need to ensure their customs systems reflect the corrected wording, though the change is limited to the German version. The corrigendum does not alter substantive policy but prevents misinterpretation in customs enforcement and data reporting across the EU.