ARTICLE 46: WRITTEN OR ACT WHICH CONTAINS IRREGULARITIES

When the customs authorities for the purpose of reviewing the electronic declarations made and the electronic or digital documents transmitted, and presented to them; of the customs recognition (LA: Art. 2); of inspection or verification of merchandise in transport, have knowledge of any irregularity (RGCE 2022: Regla 3.7.18) (RGCE 2022: Regla 3.7.21), it shall be recorded in a document for the effect to rise, in accordance with the corresponding procedure, in the terms of the articles 150 to 153 of this Law (LA: Art. 150) (LA: Art. 153).