According to the Regulation (EU) 952/2013, art 105, where the amount of duty resulting from a customs debt has not been entered in the accounts in accordance with certain preceding provisions1, or has been entered in the accounts at a level lower than the amount legally owed, the amount of duty to be recovered, or which remains to be recovered, is to be entered in the accounts2 within 14 days of the date on which the customs authorities become aware of the situation and are in a position to calculate the amount legally owed3. The time limit may be extended in accordance with the Regulation (EU) 952/2013, art 105.
Exceptions
The Regulation (EU) 952/2013, art 105 provides that except in the cases referred to in art 1044, subsequent entry in the accounts is not to occur where:
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(1)ÌýÌýÌýÌý the original decision not to enter duty in the accounts or to enter it in the accounts at a figure less than the amount of duty legally owed was taken
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Web page updated on 17 Mar 2025 13:25