The submitted customs declaration is collected by customs entity.

(a) Forging customs declaration forms or shipping documents are the most frequent customs offences.

Customs declaration for goods and vehicles should be presented to the customs entities before customs control is applied to the goods and vehicles, before they undergo customs processing and are released from customs control.

Amendments and supplements to the customs declaration are made before it is accepted by the authorized customs officer.

The customs officer seals the Declaration and the SAD with personal seal.

Moreover, Malavasi Farms' declaration to customs officials valued the equipment at 33,500.

Appropriate documents, the list of which is defined by the RA Government, are submitted to corresponding customs bodies for declaration and customs processing.

The Democratic Republic of the Congo is now in the process of modernizing and restructuring its customs services and reforming its customs legislation.

According to Article 128 of the RA Customs Code, all goods and transportation means exported through the Republic of Armenia customs borders are subject to declaration.

According to Article 128 of the Customs Code of the RA all goods and vehicles imported through the customs border of the RA are subject to declaration.

In cases of necessity, the customs may request the taxpayers to make up for the declaration.

Organizations importing goods and vehicles are expected to file in a declaration and undergo a final customs processing in the appropriate regional customs house within 10 days' period.

In some of these systems (e.g. in Bolivia and Paraguay's electronic customs registry) the customs brokers have to enter the import license number before completing the import declaration form.

Integrity related instruments included the Declaration of the Customs Co operation Council Concerning Good Governance and Integrity in Customs of June 2003 (Revised Arusha Declaration), the Model Code of Ethics and Conduct, and the Compendium on Integrity Best Practices of May 2005.

Upon approval of the license issuing authority, the electronic data of the certificate would be transmitted to the Customs, and automatic comparison and intelligent examination of the Customs declaration data would be done in the Customs clearance process. All the examination results would be sent back to the enterprise through the single window , which can make the whole process of declaration, examination, customs clearance and feedback of supervision documents complete online.

With exception of Yerevan Zvartnots airport, where a two rout system is used and declaration can be done both verbally and in written form, in all other cases physical persons crossing the Republic of Armenia customs boarders shall present physical person's customs declaration in written form.

Customs declaration cards completed by all departing and arriving passengers include a question relating to the transfer of currency.

The customs officer conducts face vet of the Declaration and the SAD and completes the corresponding boxes on them.

After estimating the SAD, further declaration direction is automatically selected by Automated Systems of Customs Update Data Administration (ASYCUDA).

As to the declaration of goods on entry and exit, including the declaration of currency, article 24 of Act No. 10 of 1981 (Customs Act), as amended, provides as follows

Goods and vehicles exported by physical persons are subject to declaration in the border customs point through which they are conveyed.

These problems have led in turn to the absence of integrated and unified customs, immigration, civil aviation and security services.

The tariff rate applied on the day when the vehicles transporting imported goods declare for entry will be used in cases where the customs approves that customs declaration could be made before the arrival of imported goods.

Specific related actions include the sharing of experiences with methodologies used to collect customs charges and fees that reflect services rendered.

Secondly, the electronic commerce export declaration was filed for the exported goods at the Customs in the location of the comprehensive pilot region.

In cases of import, export and transit of firearms it is absolutely necessary the presentation of a special licence to Customs Services.

Before starting the declaration process, declarants have the right to observe and measure goods and vehicles, and take samples if permitted by customs bodies on condition that they will be included in the submitted declaration.

Furthermore, the owners of such goods are required to submit a customs declaration (detailed declaration) concerning such goods (in transit) before the start of sampling and the completion of the required procedures, as stipulated in article 24 of the Customs Act (act No. 10 of 1981), to which we have referred in our response under paragraph 1.9.

(II) The export goods shall go through the e commerce export declaration procedures through the customs of the location of the comprehensive experimental area.

Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.

It is reported that Shanghai Railway Immigration Inspection Department has constantly provided the innovative services, thus the speed of Customs clearance has been improved greatly.

Total revenue generated by Customs services has fluctuated from US 300 million in 1990 to 70 million in 1994 and to 260 million in 2004.

(a) In the two customs zones, i.e. the land customs zone and the maritime customs zone

It is realized that application of higher standards will be a challenge for some Customs services, so a capacity building plan and program is being developed.

Customs legislation promulgated to regulate customs clearance of such materials

Customs

Customs.

The notification clarified that the General Administration of Customs would transmit the electronic information on electronic commerce export goods declaration to the State Administration of Taxation at regular intervals.

This main Convention contains detailed Annexes, which when implemented and combined with the provisions contained in the WCO Arusha Declaration on integrity, provide a solid foundation for the challenges faced by Customs in the 21st Century, including the supporting role which Customs plays in the area of anti terrorism.

All documents necessary for customs payments are to be completed, namely budget transfer notice of customs fees and customs fee receipt.

Numerous naval, air, and ground interdiction exercises have been conducted. Procedures for information exchange, cooperation between the participating countries' special services, border and Customs officers have been improved.

Emphasizing the need to promote coordination and cooperation among international organizations, conventions, Parties, designated national authorities, customs services and other relevant organizations in the provision of technical assistance,

3. goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.

(ii) World Customs Organization (WCO) The World Customs Organization and Trade Facilitation

The Customs Administration established the Operational and Security Liaison Unit, whose objective is the same as its own purpose of coordinating programmes of emergency and security response of Mexican Customs as well as defining and establishing coordination with Federal Government agencies, the authorities of federal and municipal entities providing security and emergency response and serving as a liaison with foreign customs services and international organizations.