
What actions are taken by AB Lietuvos paštas in cases when the customs declarations CN22/CN23 enclosed to the item do not contain all mandatory information, or the declaration is not completed properly, or the declaration has not been provided at all?
When the customs declarations CN 22/CN 23 completed by the sender do not show all mandatory data, or the declaration has not been submitted at all, Lithuania Post, with participation of a customs official, is entitled to open the postal item / conduct the item‘s inspection and complete a new customs declaration CN 23.
Should the customs declaration CN 22/CN 23 does not include all goods sent in the postal item and (or) only the total value of the postal item is indicated (the sender of the postal item has failed to fill in the declaration CN 22/CN23 properly), the provisions of article 81 of The Community Customs Code are applied i.e. all goods contained in the postal item can be levied with import duties that are calculated according to the tariff classification applied on goods that are subject to the maximum rate of customs duty.