V17.172 Adjustments to the accounts

Part V17 Customs duties

V17.172 Adjustments to the accounts

V17.172 Adjustments to the accounts

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

According to the Regulation (EU) 952/2013, art 105, where the amount of duty resulting from a customs debt has not been entered in the accounts in accordance with certain preceding provisions1, or has been entered in the accounts at a level lower than the amount legally owed, the amount of duty to be recovered, or which remains to be recovered, is to be entered in the accounts2 within 14 days of the date on which the customs authorities become aware of the situation and are in a position to calculate the amount legally owed3. The time limit may be extended in accordance with the Regulation (EU) 952/2013, art 105.


The Regulation (EU) 952/2013, art 105 provides that except in the cases referred to in art 1044, subsequent entry in the accounts is not to occur where:


    (1)     the original decision not to

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