3.2.2.2. Undervaluation

If the customs authorities consider that the goods for which the special regime was used are undervalued and their correct intrinsic value exceeds 150 EUR , and this suspicion is confirmed, customs duties will be accrued calculated with respect to the correct amount and the corresponding provisions of UCC will apply. The suspicion of undervaluation can be confirmed at different times in the process.

In the event that the goods were declared for release into free circulation using a customs declaration with the H7 data set, and the undervaluation is detected before the declaration is accepted, it will be rejected and the declarant must submit a new customs declaration of release for free circulation using data set H1 or, if applicable, H6 or I1.

In the event that undervaluation is detected during the verification of the customs declaration or during a post-release control, the procedures described in section 2.2.3 will apply.