Customs Control. Decision to Regularize the Situation. Postponing a Final Determination of the Customs Value

The decision to regularize the situation, communicated subsequent to guarantee payment, certifies that, after customs formalities, it was found that the price on the customs declaration was lower than that provided from the July 3rd, 2012 database, without justifying the way such assumption falls under the provisions of art. 1 of G.D. no. 973/2006 in order to consider this decision as a document ordering the postponement of a final determination of the customs value.Art. 58 of the customs Code requires the importer to declare the customs value, by submitting to the customs office a customs value statement accompanied by invoices or other documents for payment of goods and for the international routes related expenditure, relating thereto.According to art. 100 para. (1)-(3) of Law no. 86/2006, if, after setting the customs value, the customs authority finds out, based on these documents, that the provisions governing the customs procedure concerned have been applied based on inaccurate or incomplete information, the customs authorities shall take action to regularize the situation, whilst considering the new elements available.It doesn’t show that inaccurate or incomplete information were made available to the customs, and the database invoked by the customs authority, not been published, was at its disposal, and the customs authority had the opportunity to confront it when determining the value of duty so this cannot be regarded as an element of novelty which could attract subsequent calculation of differences.