Article 12. Export goods shall be accompanied with a bill of lading, a detailed customs declaration form and shall be controlled by customs officers.

Article 13. Goods imported through land border shall be transported along routes determined be the authorities and declared to the nearest customs office of station. It is forbidden to use other routes, to store goods in a building or to run though the station. Any violation will considered as voluntary tax cession.

At the arrival to the customs station, importers shall present bills of lading as temporary declarations to customs officers for the registration of warehouse entry and proceed to detailed customs declarations according to Article 16 of this Law.

Article 14. Goods transported by air shall be accompanied with airway bills certified by airline officers. At the landing to the point of entry airport, airline officers shall present such airway bills to the airport customs for registration of warehouse entry and detailed customs declarations.
Aircrafts flying international routes shall land in airports specified by the authorities, except in of emergency.

Article 15. All types of import commodities by boat on international rivers shall be accompanied with shipping documents, Such documents shall be certified by the ship's owner and shall contain all information as required in the forms. Crafts sailing on international rivers, whether transporting shipments or not, shall only stop at ports where customs stations are established. The crafts' owners shall immediately declare the shipment to the customs officers after the crafts' arrival or before its departure.