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.
The customs authorities, after having allowed the release of the goods and in order to ensure the accuracy of the customs declaration data, may verify the commercial documents and the data relating to the import and export operations as well as the further commercial transactions related to these goods. This verification may be carried out at the premises of the declarant or of any person, directly or indirectly, involved in the above mentimed actions for reasons of his professional activity, or of any other person in possession the above-mentioned documents and data for trading purposes. Customs authorities may also control the goods when their presentation to the Customs is still possible.
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.
