Obligation to Inform
The Customs Authorities are obliged to make accessible general information and instructions regarding the filing of customs declarations, the customs classification on goods, how to determine customs value, charging of fees, how to make an official complaint and other issues relevant to customs clearance process. This is in accordance with Article 7 of Administrative Procedures Act no. 37/1993.
Importers and exporters are obliged to file or grant the Directorate of Customs access to the following documents, should they be requested and found necessary to ensure that values and other information in customs declarations, invoices and/or verification documents are correct:
- Accounting books
- Other accounting documents
- Other documents that regard the customs clearance of goods or shipments
All parties, customs related or not, are obliged to grant the Directorate of Customs access to all necessary information and documents that regard the importation of goods or shipments. This shall be done free of charge and in the form requested. It is irrelevant whether the information regards the requested party or another party that it has information about.