Section 1: Mandatory nature of the retail declaration.

1. All imported or exported goods must be covered by an accounting declaration assigning them a customs procedure. 2. Exemption from duties and taxes, either on entry or on exit, does not dispense from the obligation laid down in this Article.

1. The declaration must be lodged at a customs office open for the intended customs operation. 2. The declaration must be lodged at the latest before the expiry of a period set by the Director General of Customs and Excise, starting from the arrival of the goods at the office or in the places designated by the customs service. This deposit must take place during the hours set by the…