- 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.
