Customs Act Article 23

I. With imported, exported or transited goods, Customs may examine or exempt examination either on its own initiative or upon application. Customs may, if necessary, withdraw samples. The quantity of the samples withdrawn shall be limited to the technically required quantity for examination.II.The method, time and location of the examination and samples withdrawal, and the scope of exemption from examination referred to in the preceding paragraph shall be prescribed by the MOF.III.When the imported or exported goods are examined pursuant to Paragraph 1, it shall be the responsibility of the duty-payer or the exporter to attend to the transportation, unpacking or the opening of the cases, as well as the restoration of such packages to their original form or condition, with all expenses thus incurred being borne by him or her. For transited goods, the responsibility shall be borne by the transportation firm or freight forwarder.