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21.
november
2023.
Customs

Incorrect declaration of goods


How to act in a situation when, after the appropriate customs procedure has been carried out and the notification of the formalities for the approved procedure, it is determined that there is an excess or less amount of goods in relation to the declaration of work and the imperial document entered in.

The customs law does not recognize the possibility of subsequent declaration of goods in the case of "surplus" goods. Depending on which approved procedure the goods are in, the declarant's obligation is to notify the customs authority of any change by submitting an appropriate request for correction of data in the specific customs document, provided that these irregularities were not discovered by the customs authority before the eventual submission of the request.
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