Customs Act Article 17

I. Upon declaration of importation, an import declaration form shall be filled out and submitted along with a bill of invoice, packing list and other relevant documents required for importation.II.Upon declaration of exportation, an export declaration form shall be filled out and submitted along with loading lists, booking notes, packing list, as well as export permits and other relevant documents required for exportation.III.The packing list, import/export permits and other relevant documents required for examination referred to in the preceding two paragraphs may be supplemented prior to the release.IV.Where the documents referred to in the preceding paragraph are not supplemented within two months commencing from the date following the issuance of notice by the Customs, the imports/exports shall be returned/withdrawn within a given time limit, and in addition, if there may be any violation of law, the case shall be handled in accordance with the relevant law. Where the duty-payer/exporter of goods declares to abandon the goods in writing or fails to return/withdraw the goods within the prescribed period, Article 96 shall govern or be applied mutatis mutandis.V. The duty-payer or exporter may submit along with required supporting documents to file an application with Customs to correct the declaration forms referred to in Paragraphs 1 and 2.VI.Regulations governing the items, time limit, reference for audit and required evidential documents for the applications referred to in the preceding paragraph and other relevant formalities shall be prescribed by the MOF.