The submitted customs declaration is collected by customs entity.

Export duties are not included in the customs value.

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

In cases of suspicions, the declared custom value is not accepted by the customs authorities, and the value determined by the customs authorities in the order prescribed by the legislation is taken for the processing of customs documentation.

In cases where the customs examines and identifies the customs value of the import and export goods, the taxpayer may, in writing, request the customs to provide written explanation concerning how it identifies the customs value of the import and export goods, the customs shall make such written explanations to the taxpayers.

Chapter III Determination of Customs Value of Import and Export Goods

In cases where the transaction value of export goods cannot be identified, the customs, after acquiring the relevant information and consulting with the taxpayer on the value, shall evaluate the customs value of the goods in line with the following sequence

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.

Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.

The following fees shall be included in the customs value of imported goods

Calculating formula for ad valorem is duty payable customs value x tariff rate

In cases where the taxpayer requests to pay the duties in one go he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

Calculating formula of import duties is import duties customs value x import tariff rate

In cases where the taxpayer fails to give explanations and related materials within the specified period of time, or the customs still has reason to question the authenticity and accuracy of the declared value, the customs may refuse to accept the declared value and evaluate the customs value in line with the provisions of Chapter III of this set of regulations.

In terms of goods imported by means of leasing, the customs value will be the rental of the goods examined and identified by the customs.

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.

The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.

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

Customs bodies check the accuracy of the order of filling out the SAD, the completeness and validity of submitted documents, the accuracy of applying the customs value method, etc.

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.

Customs value of export goods will be identified by the customs on the basis of the transaction value of the goods and the transportation, related fees and insurance fees of the goods arriving at the departure point within the People's Republic of China but before loading.

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 cases where the transaction value of the imported goods does not conform to the terms and conditions specified in paragraph 3 of article 18 of this set of regulations, or the transaction value is not able to be identified, the customs shall, after acquiring the relevant information and consulting with the taxpayer on the value, evaluate the customs value of the goods in line with the follow sequencing

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).

In cases where the transaction value and the related fees of the import and export goods are calculated with foreign currencies, the value will be converted into RMB customs value based on the standard base foreign exchange rate published by the People's Bank of China.

We hope that the moral and legal value of the Declaration to protect human life will prevail against those voices that reject the Declaration.

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

The following taxes and fees clearly specified in the price of goods for importation are not included in the customs value of the goods

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

In the Republic of Armenia a system of customs value determination based upon the principles of the World Trade Organization is in place. (Paragraph 1.16)

Furthermore, we have listened with concern as some delegations have understated the value of the new Declaration.

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.

Customs value of imported goods is determined by the customs according to the transaction value conforming to the terms and conditions in article 3 of this set of regulations and on the basis of the transportation and related fees and insurance of the goods up to the point they are to be unloaded at the destination within the People's Republic of China.

In cases where import goods, entitled to duty exemption or reduction whose use is under the supervision of the customs, are transferred or used for other purposes for which customs duties shall be paid, the customs shall calculate the value of the imported goods according to the time of depreciation after importation, and levy import duties on them.

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