Article 188 Verification of a customs declaration

The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which has been accepted:

1. (a)

   examine the declaration and the supporting documents;

2. (b)

   require the declarant to provide other documents;

3. (c)

   examine the goods;

4. (d)

   take samples for analysis or for detailed examination of the goods.