Article 88 Exemption from notification of the customs debt(Article 102(1)(d) of the Code)

The customs authorities may refrain from notifying a customs debt incurred through non-compliance under Article 79 or 82 of the Code where the amount of import or export duty concerned is less than EUR 10.

Where the customs debt was initially notified with an amount of import or export duty which was less than the amount of import or export duty payable, the customs authorities may refrain from notifying the customs debt for the difference between those amounts provided that it is less than EUR 10.

The limitation of EUR 10 referred to in paragraphs 1 and 2 shall apply to each recovery action.