Artikel 3.39 Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures

3.39 Standard The Customs shall not impose substantial penalties for errors where they are satisfied that such errors are inadvertent and that there has been no fraudulent intent or gross negligence. Where they consider it necessary to discourage a repetition of such errors, a penalty may be imposed but shall be no greater than is necessary for this purpose.