Artikel 3.14 Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures

3.14 Standard lf the Customs register a provisional or incomplete Goods declaration, the tariff treatment to be accorded to the goods shall not be different from that which would have been accorded had a complete and correct Goods declaration been lodged in the first instance. The release of the goods shall not be delayed provided that any security required has been furnished to ensure collection of any applicable duties and taxes.