Risk and responsibility
When it comes to the allocation of risk and responsibility for customs valuation, a distinction should be made between the private law and the public law perspective.
From a public law perspective, pursuant to Article 15 of the Union Customs Code, VTTI bears responsibility towards the customs authorities for the accuracy and completeness of the information contained in any customs declaration it lodges, regardless of whether that declaration is submitted in its own name or on behalf of a customer under customs representation.
From a private law perspective, responsibility for the accuracy and completeness of the data included in the customs declaration rests with the customer. As VTTI is not the owner of the productgoods declared for import, VTTIit has only limited insightvisibility inof the underlying supply-supply chain, transactionstransactions, and parties involved. The determination of the correct customs value isVTTI therefore primarily the responsibility of the customer. In this respect, CS relies on the information provided by the customer. TheThis reliance is reflected in the general terms and conditions applicable between VTTI and its customerscustomers, which confirm thatthat, in their mutual relationship, the customer is responsible for the accuracy of such information.
From a practical perspective, this information.results Itin isclose cooperation between VTTI and the responsibilitycustomer ofin relation to customs valuation. The customer provides VTTI with the relevant information, after which CS to assessreviews whether the provideddeclared value is plausible and tofollows contactup with the customer in case of doubt or apparent errors.inconsistencies. VTTI will only filelodge an import declaration whenwhere thereit ishas sufficient confidence that the declared value has been determined in a compliant manner.