The procedure allows for the immediate release of goods even if not all documents confirming the customs value are available at the time of customs clearance.
The mechanism is simple: the economic operator provides a customs guarantee calculated on the basis of the estimated value of customs payments and sends the missing documents within 30 calendar days from the date of confirmation of the customs declaration.
If the documents confirm the declared value, the guarantee is refunded in full; otherwise, the customs authority establishes the customs value ex officio and the amount due is deducted from the guarantee.
In this case, the importer reserves the right to appeal the decision in accordance with the legislation.
This option ensures fast delivery of goods without delays at customs posts; reduces logistical costs, such as those associated with the long parking of vehicles or containers; and facilitates compliance with contractual terms and commercial relations without penalties or reputational damage.
