[PIO] Customs Department legally imposed duty 2 years after wrongly tariffed product

The Customs Department may impose on the importer the duty corresponding to a cleared product, even if at the initial stage the tariff classification of the product was made on the wrong tariff basis. This is the decision of the Supreme Constitutional Court, which, accepting an appeal registered by the Attorney General of the Republic, on behalf of the Republic of Cyprus, against a decision of the Administrative Court, held that the subsequent imposition of duty on products which were initially entered, by the importer, in the Customs system under the wrong customs code was lawful.

The Supreme Constitutional Court held that the time that elapsed before the error was noticed, in this case about two years, did not constitute an obstacle to the collection of the duties due to the State. And the action of the Customs Department in imposing on the importer ex post facto the statutory duty corresponding to the goods was in accordance with the law, was a matter of public policy and was a statutory requirement for the collection of government revenue.

On behalf of the Attorney General of the Republic, the case was handled by Mr. Sofoclis Karasamanis, Attorney of the Republic.

(MΛ)

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