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The Post Clerance Control Directorate performs its functions, tasks and competencies based on the Customs Code. Such a control tool of the Customs Authority is carried out with the institution's initiative or at the request of the declarant who may correct the customs declaration after the release of the goods.
Where the revision of the customs declaration or its verification after the release of the goods shows that the provisions for the customs procedures in question have been applied on the basis of inaccurate and incomplete information, the customs authorities, in addition to the enforcement of the sanctions provided for in the Customs Code, shall take the necessary measures to adjust the situation relying on the new information they possess.
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