V.6.4.4.2. Other irregularities

The destination customs office must note the detected irregularity in the SAD or DAT in order to inform the customs office of departure, and will take appropriate measures.

It is possible that at the destination customs office, there may be discrepancies between the goods declared on the paper and the goods actually presented at that customs office. Each case must be considered individually, as there is a possibility that an error occurred at the customs office of departure.

The terms "excess" and "lack" will refer to the number of packages, the gross mass or both.
Differences in tariff classification need only be indicated when required by common/Union transit legislation.

Where necessary, these differences must be notified by letter or by means of a photocopy of the relevant document (T1, T2, T2F, T2L, T2LF, CIM).

The terms "surplus" and "deficiency" noted must also indicate the net or gross mass or other appropriate unit of measurement.

Annex V.6.8.4 contains the reference "Differences" in all official languages.