Examination of the goods

(e)Examination of the goods

the term "examination of goods" means the physical inspection of goods by the customs to satisfy themselves that the nature, origin, condition, quantity and value of the goods are in accordance with the particulars furnished in the goods declaration;

The customs authorities should in as many cases as possible be content with a summary examination of goods declared for home use.

Where the customs authorities carry out a detailed examination of goods shown in a declaration relating to a consignment consisting of many packages and covered by a packing list or other similar document, such examination should normally be undertaken on a random basis.

However, the customs authorities may, at the request of the declarant, authorize the examination of goods in places or during hours other than those referred to in paragraph 1.

Prior examination of goods and the taking of samples shall be carried out under the supervision of the customs authorities, which shall specify the procedures to be followed in each particular case.

Examinations of goods at a place other than the customs office

Examination of the goods at a place other than the customs office

Examination of the goods and taking of samples by the person concerned

Examination of products exported with entitlement to duty-free replacement of goods

checking of the goods declaration and accompanying documents, examination of the goods, assessment and collection of import duties and taxes and release of the goods.

However, the declarant may request a further examination of the goods if he considers that the results of the partial examination are not valid as regards the remainder of the goods declared.

The declarant shall have the right to attend or to be represented at the examination of the goods.

EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICE

The examination of the goods shall be carried out using the 'Anticipated arrival record' message received from the office of departure as a basis for such examination.

In the case of partial examination of the goods, particulars of the consignment examined shall also be given.

Priority should be given to the examination of live animals, perishable goods and other urgent consignments.

Examination of the goods, where necessary, is normally carried out at the inland customs office where the goods were declared for outright exportation.

If in the course of an examination, customs authorities draw samples of goods, a note recording full particulars of the goods taken must be made by those authorities on the goods manifest of the TIR carnet.

the composition of the goods and any methods of examination used to determine this, where the classification depends on it;

The customs shall consider requests by the declarant to be present or to be represented at the examination of the goods.

If the customs deem it useful, they shall require the declarant to be present or to be represented at the examination of the goods to give them any assistance necessary to facilitate the examination.

Where only part of the goods covered by a declaration are examined, the results of the partial examination shall be taken to apply to all the goods covered by that declaration.

When scheduling examinations, priority shall be given to the examination of live animals and perishable goods and to other goods which the customs accept are urgently required.

The examination of the goods by the customs authorities, when undertaken, is in general confined to counting the packages and verifying the description of the goods and the quantities exported.

If the customs authorities deem it useful, they may require him to be present or to be represented at the examination of the goods in order that he may give the customs any assistance necessary to facilitate the examination.

Where the customs authorities undertake examination of the goods they shall, at the request of the declarant, and for reasons deemed valid, allow the examination to take place, so far as possible, at a place other than the customs office;

NO EXEMPTION SHALL BE GRANTED IN RESPECT OF GOODS USED IN EXAMINATION, ANALYSIS OR TESTS WHICH IN THEMSELVES CONSTITUTE SALES PROMOTION OPERATIONS.

FOR THE PURPOSES OF PARAGRAPH 1, "PRODUCTS REMAINING" MEANS PRODUCTS RESULTING FROM THE EXAMINATIONS, ANALYSES OR TESTS OR GOODS NOT ACTUALLY USED.

examination of the goods to be used, and of the compensating products to be removed from the warehouse, will generally be carried out in the warehouse.

When the goods cannot be examined promptly, for instance when experts have to be called in or when the goods must be analyzed in specialized laboratories, and examination is possible on the basis of samples or detailed technical documentation, the customs authorities should not wait for the examination to be completed before they release the goods.

Examination outside the business hours of the customs office may be arranged for, e.g., perishable goods, live animals and other urgent consignments.

FOR THE PURPOSES OF PARAGRAPH 1 , " PRODUCTS REMAINING " MEANS PRODUCTS RESULTING FROM THE EXAMINATION , ANALYSIS OR TESTS OR GOODS NOT ACTUALLY USED.

any goods or services provided to employees at the place of work or required because of the nature of their work (e.g. a medical examination required for work).

Amendment of the goods declaration for home use does not prevent the customs authorities from taking any necessary action if an offence has been discovered during the checking of the declaration or the examination of the goods.

The customs shall use risk analysis to determine which persons and which goods, including means of transport, should be examined and the extent of the examination.

Withdrawal of the goods declaration for home use does not prevent the customs authorities from taking any necessary action if an offence has been discovered during the checking of the declaration or the examination of the goods.

The customs authorities shall permit the declarant to amend a goods declaration already lodged, provided that when his request is received they have commenced neither the checking of the declaration nor the examination of the goods.

Where the goods are accepted, once the examination in accordance with paragraph 1 has been carried out the precise characteristics of the goods shall be identified with a view to establishing the price to be paid to the applicant.

the term 'examination of postal items` means the physical inspection of goods in postal items by the customs to ascertain their nature, origin, condition, quantity and value;

it has not been possible to undertake or continue examination of the goods within the period prescribed by the customs authorities for reasons attributable to the declarant; or,

The declarant or the person designated by him to be present at the examination of the goods shall render the customs authorities the assistance required to facilitate their work.

It is good clinical practice that vaccination should be preceded by a review of the medical history especially with regard to the contraindications and by a clinical examination.

Detailed examination involves thorough inspection of the goods to determine as accurately as possible their composition, quantity, tariff heading, value and, where necessary, origin.

A request to amend a goods declaration, submitted by the declarant after either the checking of the declaration or the examination of the goods has commenced, should be accepted by the customs authorities if the reasons given by the declarant are deemed valid.

Goods carried under the TIR procedure in sealed road vehicles, combinations of vehicles or containers shall not as a general rule be subjected to examination at customs offices en route.

The customs authorities may decide, having regard to the staff available, that consignments of goods declared for home use will be subjected to detailed examination by a selective technique.

Where the declarant refuses to be present at the examination of the goods or to designate a person able to give the assistance which the customs authorities consider necessary, the said authorities shall set a deadline for compliance, unless they consider that such an examination may be dispensed with.

However, in cases where the person concerned wishes to benefit from application of items of charge which cannot be checked without a physical examination of the goods, this procedure may not be applied.