Article 62. As violations to the customs law and regulations are ascertained, customs officers are entitled to seize goods and vehicles, including relevant documents as evidence for prosecution, and other officers and all citizens have the obligation to cooperate with customs officers.

In case of flagrant offence, customs officers are entitled to incarcerate the offender, while other officers and all citizens are entitled to seize goods and arrest offenders shall comply to with the conditions provided in the Law on Criminal Procedures.

Seize goods, vehicles and documents, together with the incarcerated individuals, shall be immediately sent to the closest customs office for the establishment of an official statement and prosecution. After investigation and the establishment of a statement, of the offender is guilty of a criminal action, the customs authorities shall hand over the offender to the police for prosecution. Customs authorities shall conduct procedures in relation with goods according to the customs law.

In case goods are seized on board of a ship, the statement may be made at such place.

If seized goods and vehicles may not be immediately handed over to the customs office, the shall be left with the local administrative authorities or local armed forces, but statements shall have been made as evidence.
Article 63. Statements shall be immediately established by at least two customs officers.

Such statements shall clearly mention the name, surname, grade, position, duty and assignment posts of customs officers and persons ascertaining the offence, including the name, surname, age, nationality, occupation, address of the offenders, the date, time and place the offence has been ascertained and reason for arrest. Regarding seized goods and documents, their types, quantity, weight, quality and other necessary details shall be clearly mentioned, as well as the reasons for their seizure. In addition, statements shall mention the offenses and measures to the imposed upon the offender, including the offence's opinion.

Statements shall be established in the presence of and read by the offender. In case the offender may not read, a third person will read the statement to the offender who will then sign or appose his thumb print on the statement together with customs officers.

Mention shall be made whether the offender refuse to sign or appose his thumb print. Statements shall be made in 2 copies. One copy to be keep in the files and another copy to be handed over to the offender.

In case no offender may be found, the established statement shall be placed before the customs office, post or in public places for twenty four hours at the latest to notify owners to claim their goods within twenty one days from the day the announcement is made. If such period of time is exceeded, the goods will be forfeited.

Article 64. Statements of customs procedures shall be effective until proof of the contrary. The court may consider a statement invalid when established inconsistently with the laws and regulations.

Customs statements, including transactions shall be exempted from stamps and court fees.

Article 65. Commodities and vehicles seized as evidence shall be preserved by customs officers. Responsibility for any damage or loss to such goods shall be taken by the preserving party according to the law.

Putrefied and rapidly degradable goods shall be sold by customs officers according to the regulations as provided in Article 17 of this Law.

The proceed from sale shall be preserved by customs officers until the lawsuit is terminated.

In case of non prohibited goods, customs authorities shall authorize the owners to take possession of seized goods and vehicles on a temporary basis pending the procedure's termination, but a guarantee of the commodities' and vehicle' value shall be deposited or such guarantee may be made by a reliable person.

Article 66. In case of fines, confiscation of goods or sale of confiscated goods after the lawsuit, civil servants or citizens having contributed to such activity shall congratulated by the Government or be given bonuses which will be governed by separate regulations outlined by the Government.

Chapter 2.
Transaction

Article 67. Customs authorities are entitled to solve customs lawsuits at the offender's agreement to transact.

Article 68. In case the offender agrees to pay duties and fines as provided in the customs statement, customs officers shall establish a statement of transaction which will clearly provide the offender's transaction.

Duties and fines shall be immediately payable. In case immediate payment is not feasible, payment shall be made within fifteen days at the latest from the day the statement of transaction is made. After payment, non-prohibited goods and transport vehicles and materials used for concealment shall be returned to their owners.

Chapter 3
Procedures

Article 69. Customs authorities shall be entitled to induce procedures against offenders in the following cases:

1. No transaction for the payment of the payment of duties and fines;
2. Failure to comply with the statement of transaction;
3. Unknown identity of seized goods' and vehicles' owners;
4. Severe offense belonging to general criminal offenses.

Article 70. To induce procedures, customs authorities shall present a file to the authoritative people's prosecutor for the pursuance of procedures. Such file shall be presented in the form of an application, providing a summary of the offence, accusations, violated articles and purpose of the procedure to which the statement and other necessary documents shall be attached.

Article 71. During the performance of their duties, any call for assistance from customs officers shall be answered by the various agencies and armed forces.

Article 72. The prescription of a customs lawsuit shall comply with the Criminal Law.

Article 73. Customs authorities shall be entitled to withdraw their lawsuit before the court's final decision.
Article 74. Any claim against the customs authorities regarding suspicious paid duties and fined and review of customs documents may be made within one year from the goods' seizure or from the registration of the lawsuit the payment of duties and fines.

Article 75. The execution of a customs lawsuit's decision shall be coordinated between the court executor and customs officers.

Article 76. Procedures against customs infractions shall not only be liable to customs procedures, but also to other procedures depending on the nature of the case.

Article 77. Customs authorities shall refuse to hand over the seized evidence to prosecuted persons, if the decision is not yet definitive, except it such person has placed assets as collateral according to the regulations.

Chapter 4
Responsibilities and Joint Responsibility

Article 78. Persons possessing illicit goods or vehicles shall be considered as responsible for such goods or vehicles.

Article 79. Drivers of land, water or air transport vehicles may have customs and criminal liabilities only if transgressions to the Customs Law occur from their own acts.

Article 80. Customs declarers shall be responsible for irregularities in the declaration of goods to the customs authorities.

Article 81. In the performance of customs declaration business, customs declaration servicing party may have disciplinary, civil, servicing or criminal liabilities depending on the nature of such party's offenses.

Article 82. Those having entered agreements with the customs authorities shall strictly comply to such agreements.

Article 83. Collusion in customs infractions shall be subject to the conditions pertaining to collusion in criminal offence.

Article 84. Customs authorities shall be responsible for customs officers' acts during the performance of assigned duties as provided in Article 10 of the Contract Law.

In case of improper seizure of goods, their owners shall be entitled to claim compensations according to the laws and regulations from the day as seize until restitution.

Article 85. Owners of goods shall have civil liabilities on behalf of workers
performing activities on their orders regarding customs declarations, duty payments and other fees according to the laws and regulations, duty payments and other fees according to the laws and regulations, including seized goods.

Article 86. Guarantors shall be responsible for the payment of customs duties and other fees according to the laws and regulations for which the guaranteed person is liable.

Article 87. Penalized persons for collusion in customs offenses shall be responsible according to the state of offence and shall be jointly responsible for the payment of customs duties and other fees according to the laws and regulations and for the seized goods.