Complete the following sentences using the appropriate words and word expressions from the box below:

commodity; import or export documents; penalty; the Customs; duties and taxes; restrictions; importing or exporting; Customs authorities; importable; customs regulations; for control; violation; delivered; customs clearance; customs tariff; receipts; declared; customs declaration.

1) If your line of business involves of goods, you will come into contact with the . All goods must be and presented.

2) Declaring a involves giving the Customs authorities information about the commodity, which they need in order to determine the correct for the commodity. This information which includes weight, quantity, value and etc., forms the basis for calculating customs .

3) Some goods, for example foodstuffs, clothes or flowers may be subject to ; the other types of goods, such as narcotics are not at all. of these regulations can result in severe .

4) As the importer or exporter it is your responsibility to fill in a and present it to for . When you declare goods, you submit the necessary to the Customs. The goods will not be until invoice, freight document, licences, permits and other documents demanded by the Customs and have been presented.

5) Before you can sell or make use of the goods, you need from the Customs, showing that customs duties and taxes have been paid.