Mid-January, Belgian Customs has published an informative note in relation to customs valuation and more specifically on undervaluation in this respect. The note not only reiterates the basic principles and importance of customs valuation, but it also provides for more explanation on the process applied by customs when controlling the valuation of goods, as well as what are the next steps in those cases where a rebuttable presumption on undervaluation may arise.
Source EY
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