Artikel 4.14 Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures

4.14 Standard lf the Customs find that errors in the Goods declaration or in the assessment of the duties and taxes will cause or have caused the collection or recovery of an amount of duties and taxes less than that legally chargeable, they shall correct the errors and collect the amount underpaid. However, if the amount involved is less than the minimum amount specified in national legislation, the Customs shall not collect or recover that amount.