Results of the verification of the customs declaration and of the examination of the goods
Article 243
1. Where the customs authorities verify the accuracy of the particulars contained in a customs declaration, they shall record the fact that a verification has been carried out and the results of that verification. Where only part of the goods has been examined, the goods examined shall be recorded. Where the declarant was absent, his absence shall be recorded. 2. The customs authorities shall inform the declarant of the results of the verification. 3. Where the results of the verification of the customs declaration are not in accordance with the particulars given in the declaration, the customs authorities shall establish and record which particulars are to be taken into account for the purposes of the following: (a) calculating the amount of import or export duty and other charges on the goods; (b) calculating any refunds or other amounts or financial advantages provided for on export under the common agricultural policy; (c) applying any other provisions governing the customs procedure under which the goods are placed. 4. Where the declared non-preferential origin is found to be incorrect, the origin to be taken into account for the purpose of paragraph 3(a) shall be established on the basis of the evidence presented by the declarant or, where this is not sufficient or satisfactory, on the basis of any available information.