3.2.2.2. Undervaluation

If the customs authorities consider that the goods for which the special procedure was used are undervalued and their correct intrinsic value exceeds 150 EUR , and this suspicion is confirmed, customs duties calculated on the correct amount shall be due and the corresponding provisions of UCC shall apply. The suspicion of undervaluation can be confirmed at different times during the process.

If the goods were declared for release for free circulation using a customs declaration with data set H7, and the undervaluation is detected before the declaration is accepted, the declaration will be rejected and the declarant must submit a new customs declaration for release for free circulation using data set H1 or, where 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 shall apply.