Section 2: Cash payment.

1. Duties and taxes assessed by the customs service are payable in cash. 2. Officials responsible for collecting duties and taxes are obliged to issue receipts. 3. Registers of payment of duties and taxes may consist of sheets drawn up by mechanographic processes and then bound.

1. Duties and taxes are not payable on goods which the customs administration accepts to be abandoned in its favour. 2. Goods whose surrender is accepted by the customs administration shall be sold under the same conditions as goods surrendered by transaction.