Who bears the misdemeanour responsibility for incorrect tariffing of goods – customs agents, importers, or both?

Recently, misdemeanour courts have been supporting the position that customs agents are responsible for presenting incorrect information, i.e. the accuracy of data in the customs declaration (incorrect tariffing). This position is explained in such a way that the customs agents participated in the customs clearance procedure, i.e. filled in the customs declaration, and that they are thus responsible for entering the tariff heading which was subsequently determined to be untrue.

On the other hand, the judgments of the misdemeanour courts state that importers (recipients of goods) cannot be responsible for the misdemeanour from Article 267, paragraph 2 of the Customs Law, because they were not the ones that entered the data in the customs declaration. At the same time, the courts consider that the fact whether it is a direct or indirect representation is not important for determining the responsibility for entering the data in the customs declaration. Article 12 paragraph 3 of the Customs Law, the violation of which is incriminated by Article 267 paragraph 2 of the Customs Law, prescribes that the declarant is responsible for the accuracy of the data in the customs declaration. The question is who is really responsible for the accuracy of the data in the customs declaration and who is considered to be the declarant referred to in Article 4, paragraph 1, item 15 of the Customs Law.

Ivan Milošević, Partner

Janez Vončina, Senior Associate

Law Office JPM Janković Popović Mitić