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.
