During the clearance of goods declared for home use, or after their release, it may be discovered, either by the importer himself or by the customs authorities, that the basis upon which the customs charges were calculated was incorrect owing inter alia to an error on the part of the customs authorities, the declarant or some other person concerned (e.g., the consignor or shipper), and that for this reason the import duties and taxes charged or to be charged are greater than those which were actually chargeable.
Med carinjenjem blaga, prijavljenega za domačo uporabo, ali po njegovi prepustitvi lahko uvoznik sam ali carinski organi odkrijejo, da je osnova, iz katere so bile izračunane carinske bremenitve, nepravilna, med drugim zaradi napake pri carinskih organih, deklarantu ali kakšni drugi osebi, ki jo to zadeva (npr. pošiljatelju), in da so zato obračunane ali obračunljive uvozne dajatve in davki večji, kot bi bilo dejansko upravičeno.