Subsequent Control of the Declaration under Article 84 and the Following of the Customs Act Cover Image
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Последващ контрол на декларирането по чл. 84 и сл. от Закона за митниците
Subsequent Control of the Declaration under Article 84 and the Following of the Customs Act

Author(s): Atanas Simeonov
Subject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Софийски университет »Св. Климент Охридски«

Summary/Abstract: The customs authorities may amend the customs declaration after release of the goods, on their own initiative or at the request of the declarant. Where the revision of the declaration or a post-clearance examination indicate that the provisions regulating the respective customs procedure have been applied on the basis of incorrect or incomplete information, the customs authorities shall take the necessary measures to regularize the situation, in accordance with the existing regulations and the new information available to them. There are two different ways for customs authorities to control the contents the declaration — revision or post-clearance examination of the declaration. The article aims to outline the difference between these forms of subsequent control and thus facilitate their practical implementation.

  • Issue Year: 2009
  • Issue No: 5
  • Page Range: 32-54
  • Page Count: 23
  • Language: Bulgarian