# Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC), Division 43: Standard

Extent: E+W+S+N.I.

If the customs authorities find that errors in the goods declaration entail liability to additional import duties and taxes, the production of additional supporting documents or the application of additional laws or regulations, and there is no evidence of illegal intent, they shall inform the declarant without delay. Where they are satisfied that the errors were inadvertent and that there has not been gross negligence on the part of the declarant, they shall allow him to amend his declaration and accomplish the necessary additional formalities without imposing a penalty.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/I/division/11/division/43 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-I/division-11/division-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.