{"@context":"https://schema.org","@type":"DefinedTerm","name":"Post-Clearance Recovery","description":"Post-clearance recovery is the subsequent collection of import or export duties when a customs debt was originally not assessed or assessed too low. In the EU, the legal basis is Article 105(4) of the Union Customs Code (UCC): if a customs authority discovers – for instance during an audit or after an incorrect tariff classification – that too little duty was entered in the accounts, it must recover the difference. Notification to the customs debtor is generally only permitted within three years","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/post-clearance-recovery","inLanguage":"en","dateModified":"2026-07-23T22:24:14.853727","citation":"https://www.zoll.de/DE/Fachthemen/Zoelle/Abgabenerhebung/Nacherhebung/Absehen-Nacherhebung/Verjaehrung/verjaehrung_node.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/post-clearance-recovery","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Post-Clearance Recovery · Post-clearance recovery is the subsequent collection of import or export duties when a customs debt was originally not assessed or assessed too low. · Quelle: https://www.zoll.de/DE/Fachthemen/Zoelle/Abgabenerhebung/Nacherhebung/Absehen-Nacherhebung/Verjaehrung/verjaehrung_node.html"}