You received a customs penalty. What happens next

Law 168-21 reorganized the customs penalty regime: it separates administrative offences from crimes, sets objective criteria for graduated penalties and aligns the procedure with Law 107-13 on citizens’ rights before the administration. That means a penalty can now be contested under clear rules, but also that deadlines are short and run from notification.

Types of finding that trigger a penalty

Value differences: customs considers the declared price below the transaction value and adjusts the tax base.

Classification differences: the declared tariff line is not the one customs assigns, with different duties.

Quantity or description differences: what arrives does not match what was declared.

Late declaration: 5 % surcharge for the first week and 3 % for each additional week.

Documentary offences: expired permits, invalid certificates of origin, incomplete documents.

What the law says about cooperation

The law rewards voluntary compliance. If the offender corrects the breach before any customs action, the fine is substantially reduced; if corrected after the action but before the penalty procedure is formally opened, there is also a reduction, though smaller. That is why the first, and most urgent, decision is whether to correct or to defend.

The procedure, step by step

1. Notification. Customs communicates the finding or the opening of the procedure. Deadlines start then.

2. Technical analysis. The customs broker reviews the full file: declaration, invoice, BL, packing list, certificates, and the legal basis customs invokes. This is where classification, valuation or origin arguments supporting the importer are identified.

3. Response brief or appeal. Technical arguments are filed with documentary evidence, within the deadline. If customs upholds the adjustment, a reconsideration appeal before the DGA follows and, once the administrative route is exhausted, a tax litigation appeal before the court.

4. Guarantee and release. While the dispute runs, the cargo can be released under guarantee to avoid further storage. The DGA enforces the guarantee only if the dispute is resolved in its favor and the importer does not appeal in court.

Why the defense must be technical, not just legal

Most disputes are won or lost on tariff classification and valuation, which are technical matters: Harmonized System explanatory notes, WCO criteria, WTO Valuation Agreement rules. A lawyer without customs experience rarely masters them. A licensed customs broker works with them every day.

How VMR works a case

Our VMR brokers, the group’s customs agency, take the case from notification: assess whether to correct with a reduced fine or to defend, prepare the technical brief with evidence, file within the deadline and follow up until resolution. We also take cases originated with other brokers when there is a technical basis to defend.

What to do next

If you received a customs notice, do not wait. Send it to us today; deadlines are short and every day counts.

Talk to the team