Article 16. All type of export or import goods shall be declared in detail and according to the tariff code even it duty exempted

Article 17. Detailed declarations shall be handed over to the customs station within ten days from the registration of warehouse entry exclusive of public holidays. If such period is exceeded, the goods will fall under specific customs supervision. In case of deteriorated or perishable goods, goods difficult or inadequate for storage, the customs authorities shall sell such commodities through tenders and preserve the proceed pending payment.

Article 18. Both import and export commodities shall be declared in details by their owners or representatives in possession of a power of attorney in writing or by the customs declaration servicing party.
Detailed declarations shall mention each packing unit, and several packing units may not be grouped as one.
In case the customs declarer ignores the goods' details to be filled in a detailed declaration form, the customs declarer shall be authorized to inspect the goods be forehand.

Article 19. The customs declaration servicing party conducts the business of performing detailed tax declarations on behalf of the goods' owners or transporters.
The Ministry of Finance shall issue detailed regulations on customs declaration services.

Article 20. Detailed customs declarations shall be made in writing and clearly mention all data necessary for the implementation of the customs regulations and statistics gathering.

Detailed customs declarations shall be signed by the decelerates.
Article 21. Detailed customs declarations which customs officers, register shall not change.

Chapter2
Inspection of Goods,
Computation, Payment of Customs Duties,
and Removal of Goods from the Custom-House

article 22. As the detailed customs declarations are registered, customs officers shall proceed to the inspection of the goods in totality or in part as seen appropriate.

In case of differences on the result of partial inspection o goods, declarers may request customs officers to inspect the goods in totality.

Inspection of goods at the custom-house shall take place at the warehouse or in the warehouse compound or in other premises as specified by the customs authorities.

Transportation, handing and other necessary costs according to the laws and regulations incurred for the inspection of goods shall be long by the declarers.

Article 23. Inspection of goods shall always take place in the presence of the declarers.

In case of difference between customs officers and declarers on information provided in detailed customs declarations, such as on the type, code number, country of origin of goods,… customs officers shall forward the matter of difference to the investigation committee appointed by specific regulations for decision.

In case of difference regarding prices, and if the investigation committee has determined the commodities prices, but the declarers still refuses to comply, the customs authorities any purchase such goods at the declared price with an additional compensation of fifteen percent of the declared value. At the purchase of the goods, the difference will be resolved.

Article 24. Customs duties shall be computed at the applicable rate on the day the detailed customs declarations are registered at absolute numbers. Customs duties shall be paid in cash for which receipts shall be given to the customs duty payer.

Article 25. After proper inspection, goods may authorize to remove certain types and inspected goods from the warehouse before payment of customs duties, but a guarantee shall be made for the payment of customs duty in due time as specified by the customs officers which shall not exceeding seven days.
Import goods, for which authorization has been given for removal shall be removed immediately.

Article 26. Export goods, at the presentation of proper documentation and inspection by customs officers, shall be immediately exported.

Article 27. Detailed customs declarations are subject to review by customs authorities within three years from the day of their registration. If irregularities are observed in the customs declaration. To the actual facts as supported by evidence in the possession of customs officers, the declarer shall be liable for the offence as provided in this Law on the charge of voluntarily impacting on customs duties.