Collection notice (AMR)
Administrative act by which customs notifies a taxpayer of the additional duties and taxes that he must pay.
Collection notice (AMR)
The AMR is the administrative act by which the customs administration officially notifies an operator of the amount of customs duties, taxes and penalties that it must pay following an inspection or adjustment.
When is an AMR issued?
The AMR is issued when customs notices an insufficiency of declared duties (tariff classification error, undervaluation, incorrect origin), a customs infringement or the non-discharge of a customs procedure.
Content
The AMR specifies the amount of duties and taxes claimed, the legal basis, the reasons for the adjustment, any late payment interest and the means of appeal.
Remedies
The operator can contest the AMR within 2 months by going to court. A free appeal to the regional customs director is also possible.
Prescription
The administration's right to take back expires 3 years from the date the customs debt arises. In the event of fraud, this period can be extended to 10 years.
Prevention
The best protection is rigor in declarations, retention of supporting documents and solicitation of BTI and value information.