- Article 42(1) of Regulation No 952/2013 does not prevent national legislation from imposing an administrative fine of 50% of the shortfall in customs duties for incorrect information in a customs declaration.
- The fine can be imposed even if the operator acted in good faith and took precautions.
- The 50% rate is lower than the rate for bad faith and can be further reduced in certain situations.
- The operator can correct the customs declaration before post-clearance control to avoid the fine.
Source: curia.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- Comments on ECJ C-603/24 (Stellantis Portugal) – Transfer pricing and VAT: Court confirms in Stellantis that not every true-up constitutes a service
- Agenda of the ECJ/General Court VAT cases – 3 Judgments till June 25, 2026
- EGC VAT Case T-231/26 (Agenzia delle Entrate Direzione Provinciale Genoval) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
- EGC VAT Case T-232/26 (Appellant_1 Srl ) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
- CJEU Rules on VAT Treatment of Transfer Pricing Adjustments in Stellantis Portugal Case
