“The item price data elements include item price in Free on Board (FOB) incoterm; insurance; transportation/delivery costs from the place of origin to the place of entry; import duties and taxes; and other costs,” as stated in PMK.
The item price data elements also include item price in Free on Board (FOB) incoterm, insurance, transportation/delivery costs from the place of origin to the place of entry, import duties, taxes in the context of import, and other costs, as described in PMK.
In addition, this PMK also regulates provisions on the determination of customs rates and values by Customs and Excise Officials or SKP based on customs examination. If the determination of these rates results in underpaid import duties, the Importer is obliged to pay the deficient import duties in accordance with the determination.
If the determination of customs values results in underpaid import duties due to errors in the customs value declaration and Goods by Mail are the result of trade transactions, the Importer will be subject to administrative sanctions in the form of fines in accordance with the regulations on the procedure for calculating administrative sanctions in the field of customs, as described in Article 28.
“In the form of fines in accordance with the regulations on the procedure for calculating administrative sanctions in the field of customs,” as stated in Article 28.
