The ECJ in this  judgment   (Fifth Chamber)  8 June 2023 C‑640/21 established that articles 173 [Amendment of a customs declaration] and 174 [Invalidation of a customs declaration] of Union Customs Code “UCC”, after both the lodgment of customs declaration and the release of goods, are not applicable when the declarant reports a quantity of goods in excess. In other words, if the quantity of imported goods is greater than that set out in the customs declaration, the declarant is required to make a new declaration in respect of that excess quantity. At their turn, the  national customs authorities are are led to apply national legislation providing for penalties in accordance…