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mixins.searchInfo_searchTermPaying import or export duties in arrears

Paying import or export duties in arrears

Source: BUS Rheinland-Pfalz

The customs authorities determine the import or export duties essentially on the basis of the information you provide in the customs declaration. If the customs authorities, you yourself or other parties involved establish that import or export duties have not been claimed or have been claimed in an insufficient amount, these may be subsequently levied under certain circumstances. You will then receive a new notification.

The original collection of the duties may be incorrect, for example due to incorrect information in the customs declaration or errors in the calculation or application of the customs regulations. The decision corrects the assessment of the duties and informs you of the actual amount of duty owed.

In exceptional cases, the customs authorities may refrain from subsequent collection, for example for reasons of

  • legal certainty,
  • the protection of legitimate expectations, for example under certain conditions in the event of an unrecognizable error by the customs authorities, or
  • administrative economy, for example in the case of a sum of less than EUR 10.00.

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