Enforcement Rules of the Customs Act Article 38

Imported goods exempt from Customs duty under Article 50, Subparagraph 1, of the Act shall be handled in accordance with the following regulations:1. The imported goods shall be discharged directly into an import warehouse or a container yard which is registered with Customs and located within the wharf area or the airport.2. The operator or the manager (employed by the operator) of the import warehouse or the container yard shall forthwith prepare a list, in duplicate, of lost, deteriorated or damaged goods and submit the list, duly countersigned by the cargo administrator of the means of transport which carried the goods into the port, to Customs officer stationed at the warehouse for his preliminary inspection. The said Customs officer shall in turn annotate the findings of alleged loss, deterioration or damage stated on the list and affix his signature/seal thereon, and shall, thereafter, keep one copy of the list in his own file and forward the other copy thereof to the field Customs office to attach the list to the import manifest of the said means of transport for further reference.3. The duty-payer shall state in the import declaration the status of loss, deterioration or damage of the imported goods for Customs verification.