On 28 January 2026, the EU General Court ruled in Case T-177/25 that Article 173(3) of the Union Customs Code does not allow an operator to add a tariff quota number to a declaration already submitted.
The case
Regulation 2017/1566 opened a zero-tariff quota for honey from Ukraine, among other goods, from Sunday 1 October 2017. On that day, the quota number was not yet in TARIC or in the Polish tariff system. A Polish importer tried and failed to file with the quota. On 2 October, once the number was available, it filed a declaration with the number.
By then the quota was exhausted. It turned out that 165 importers had filed on 1 October at the normal rate and then amended their declarations to add the number. Together they went over the available 2,500 tonnes. The Polish importer was charged the normal rate of 17.3%.
The ruling
Article 173(3) precludes such an amendment. The General Court gave three reasons:
- Filing at the normal rate before the number exists appears to be a voluntary choice, not an error. Adding the number does not bring the procedure into line with the actual situation. It seeks a better rate.
- A request for a quota must be submitted with the initial declaration, because the date of acceptance sets the order of allocation.
- Adding it later would run counter to the correct and uniform management of quotas, and appears to give priority over importers who wait until they can file properly.
It is for the Polish court to check the facts. Because of this answer, the General Court did not rule on repayment or remission under Article 120.
What to check
- For a first-come, first-served quota, plan to file with the quota request from the first moment it is possible.
- Do not rely on amending afterwards. That route is meant for correcting errors, not for changing your choice of rate.
- If a quota ran out because others amended their declarations, this ruling may give you an argument. Check your national time limits.
mr. J. el Khalfioui LL.M.