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4.14 Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures

Assessment, collection and payment of duties and taxes

lf the Customs find that errors in the Goods declaration or in the assessment of the duties and taxes will cause or have caused the collection or recovery of an amount of duties and taxes less than that legally chargeable, they shall correct the errors and collect the amount underpaid. However, if the amount involved is less than the minimum amount specified in national legislation, the Customs shall not collect or recover that amount.

Regeling
Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures
Soort
Verdrag
Geldend vanaf
03-02-2006
BWB-id
BWBV0001015
Versie
2006-02-03_0

In de hele regeling · Officiële tekst op wetten.overheid.nl