2024-07-23 22:28:05
The number of cases has been increased where, after the customs authorities have cleared the goods, changes to the customs declaration or its revocation are permitted.
In this regard, the Cabinet of Ministers of Azerbaijan has amended the “Rules for declaring goods and vehicles transported across the customs border”, Day.Az reports.
Thus, these include the following cases:
– if the declarant must fulfill his obligations related to the placement of goods under the relevant customs procedure within three years after the goods have been released;
– if there is a decision of the customs authority on the return of paid customs duties on customs debt;
– if, as a result of the customs audit, it is necessary to make adjustments to the data registered in the customs declaration;
– if there is a decision of a higher customs authority or court that has entered into legal force.
If the customs audit reveals that the goods have not been placed under the proper customs procedure, the customs declaration will be cancelled after the goods have been released.
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