Chapter I: Declaration in detail

1. The declarant is authorised to rectify registered declarations subject to the following reservations: a) the correction must be requested : on import, before the customs service has authorised the removal of the goods ; on export, before the goods have left the Customs office or the place designated for that purpose, unless the request relates to elements whose accuracy the Customs service is able to verify, even in the…

1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to be provided or repeated at a later date in the form of supplementary declarations which may be global, periodic or recapitulative in nature. 2. Entries in supplementary declarations are deemed to constitute, with the entries in the declarations to which they…