The customs authorities determine the import or export duties essentially on the basis of the information you provide in the customs declaration. If the customs authorities, you yourself or other parties involved establish that import or export duties have not been collected or have been collected in an insufficient amount, these may be collected subsequently. You will then receive a new assessment.

The original collection of duties may be incorrect, for example, due to false information in the customs declaration or errors in the calculation or application of customs regulations. The notice corrects the assessment of duty and informs you of the actual amount of duty due.

In exceptional cases, the customs authorities may refrain from post-clearance recovery, for example for reasons of

• legal certainty,
• the protection of legitimate expectations, for example under certain conditions in the case of an undetectable error on the part of the customs authorities, or
• administrative economy, for example in the case of a sum of less than EUR 10.00.