A full announcement of the Customs Department is communicated regarding the above issue:
According to Article 52 of the Customs Code Law 94(I)/2004, on any amount of duty and/or tax that is subsequently assessed in accordance with the customs legislation, a financial charge equal to ten percent (10%) of the amount assessed is imposed. This financial charge is not imposed in cases of voluntary disclosure made at a time prior to the selection of any control from which a retrospective confirmation of a customs debt or other customs debt may emerge.
For the implementation of this article, a 20-minute timer has been implemented in the AIS Automated Import System, which is activated from the moment of submission of the declaration. During this period that the declaration remains at the stage of acceptance, before it is selected for any control, the declarant may submit a request for modification or cancellation of the declaration without imposing a financial charge. It is emphasized that this is a request and is subject to an approval process by a Customs Officer.
