TABACU Andreea, Control vamal. Decizie pentru regularizarea situaţiei. Amânarea determinării definitive a valorii în vamă

Articole
Publicare: Revista Romana de Jurisprudenta 4 din 2014
Autor:
Tip: Jurisprudenta

Control vamal. Decizie pentru regularizarea situaţiei. Amânarea determinării definitive a valorii în vamă

Control vamal. Decizie pentru regularizarea situaţiei. Amânarea determinării definitive a valorii în vamă

Customs control. Decision to regularize the situation. Postponing a final determination of the customs value

Abstract

The decision to regularize the situation, communicated subsequent to guarantee payment, certifies that, after customs formalities, it was found that the price on the customs declaration was lower than that provided from the July 3rd, 2012 database, without justifying the way such assumption falls under the provisions of art. 1 of G.D. no. 973/2006 in order to consider this decision as a document ordering the postponement of a final determination of the customs value.

Art. 58 of the customs Code requires the importer to declare the customs value, by submitting to the customs office a customs value statement accompanied by invoices or other documents for payment of goods and for the international routes related expenditure, relating thereto.

According to art. 100 para....

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