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Chapter 3 · Verification and release of goods  ›  Section 1 · Verification › Article 188

Verification of a customs declaration

The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which has been accepted:

(a) 

examine the declaration and the supporting documents;

(b) 

require the declarant to provide other documents;

(c) 

examine the goods;

(d) 

take samples for analysis or for detailed examination of the goods.

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