Customs Inspection and Sampling: Rights and Duties You Should Know

When the authorities order a customs inspection or sampling, many companies expect inconvenience. But who understands the process and knows his rights and obligations, can ensure a quick and smooth flow.

The customs inspection may include:

  • A document controls
  • A product inspection or testing of samples taken
  • A check of the goods and the associated documents

Taking Samples: The customs authority has the right to inspect only part of the goods – the sample taken is considered to be representative of the entire product. As a rule, the customs office picks up the samples themselves. Improper sampling must be reported immediately – a subsequent complaint has no effect.

Goods of a Non-uniform Nature: The declarant must indicate inconsistent nature of the products or packaging in the customs declaration. Customs can oblige the applicant in these cases to pick up the samples themselves. The applicant can object to sampling by the customs authority itself if the goods are of a non-uniform nature and can remove the samples themselves or commission a specialist representative.

Treatment of Hazardous Substances: When removing hazardous substances, strict rules for handling must always be observed. The removal of dangerous materials will become more critical in the future as the control quota has been too low.

Documentation: After inspecting the goods, checking the samples or checking the documents, a customs report is produced, which must be reviewed immediately upon receipt.

Sample Volume and No Longer Required Samples: only the amount of samples required for examination and counter-analysis may be taken. Samples that are no longer needed will be returned to the declarant on request and at his expense, if the analysis or the in-depth review have not destroyed them. If the declaration of the declarant is not confirmed, the samples will be returned only after expiry of the limitation period of at least three years.

Subsequent Surveys: Depending on the results of the customs inspection or sampling, a final tax assessment with subsequent recovery may be required. Within the appeal period, it must then be examined whether an objection can be filed against it.

Costs: The costs of the customs inspection are in principle to be borne by the applicant. This includes the costs of transport to the place of customs inspection or for sampling; you can contact this expert ocean transportation company for more info. The administration, on the other hand, is obliged to pay the costs for the examinations. This includes the costs of transport between customs and inspection.