Enforcement Rules of the Customs Act Article 42

Where an application for export of goods being returned to a foreign supplier for replacement is filed under Article 51 of the Act, Customs shall verify relevant documents or/and examine the goods against the application filed by the duty-payer in accordance with the preceding Article before releasing the goods.In case the foreign supplier has declare to give up the right of the defective goods which would have been returned abroad, the goods shall be moved to Customs for examination. In case such movement is difficult due to bulk, large quantity or any other special reasons, Customs may, on application, assign an examiner to examine the goods at the place of storage. If the whole or a part of such goods are found to be useful, Customs shall revaluate and levy Customs duty on such goods.