Customs Debt Adjustment
Customs proceduresArt. 105, 116–121 – Regulation (EU) No 952/2013 (UCC)
PL: Korekta długu celnego | DE: Berichtigung der Zollschuld
Definition
Customs debt adjustment is a modification of customs duties and taxes after initial booking, resulting from re-verification of calculation elements: customs value, tariff classification, origin, or applied customs procedure. The adjustment may result in additional payment (retrospective booking) or refund of overpayment.
Retrospective booking (Art. 105 UCC) occurs when customs establishes that the collected amount is lower than legally due, within 3 years of the debt arising (10 years for criminal offences). Repayment or remission (Art. 116–121 UCC) is granted upon application within 3 years.
Retrospective booking (Art. 105 UCC) occurs when customs establishes that the collected amount is lower than legally due, within 3 years of the debt arising (10 years for criminal offences). Repayment or remission (Art. 116–121 UCC) is granted upon application within 3 years.