Control vamal ulterior. Informaţii incomplete şi inexacte. Nelegalitate

Abstract

Subsequent customs control. Incomplete and inaccurate information. Illegality

When submitting the statement, the customs authorities were provided with all necessary information for the correct establishment of import customs duties, consisting of excise duty and VAT, being certain that such a legal obligation shall not be borne by the party who mentioned both the value in the foreign invoice, and that resulting from the PFMO no. 687/2001, however attaching the external invoice.

All data necessary to determine the import customs duties on the date the import was carried out were available to the competent customs authority, so that the application of measures to rectify the situation in this case does not reveal the implementation of the provisions governing the customs procedure based on inaccurate or incomplete information nor the existence of new elements, justifying the measure.

The inspection papers show...