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Traffic Manual

IX.4.6.1. Treatment of discrepancies

There are basically three types of discrepancies or irregularities in relation to goods:

  • lack of goods;
  • excess merchandise;
  • incorrect description of the goods.

The way these discrepancies are handled will vary depending on whether the irregularity was detected by the customs office of departure or the customs office of entry, and whether it also affects an export declaration.