Inspection

Inspection Customs inspectors have considerable authority and discretion in matters of inspection and valuation of imported items. Any imported goods or parts of any shipment may be examined and tested. Customs officials may require the importer to furnish information or produce any contract, broker's note insurance policy, catalogue or other document to help ascertain the rate of duty or tariff valuation.

Customs officials have the authority to determine whether imports conform to the description in the import licence. Fines and penalties can be severe if imports are unauthorized or if imports contravene control regulations.

Packages and goods can be confiscated if they differ significantly from the description given in documents such as the bill of entry, or if contents of a shipment are wrongly described in terms of value, quality, quantity or if other goods are concealed or mixed with those described in the documents.