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Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC)

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(e) Extent of examination of goods
38. Standard

When examining goods, the customs authorities shall take only such action as they deem essential to ensure compliance with the laws and regulations which the customs are responsible for enforcing.

Notes
1.The examination of goods may be either summary or detailed. In a summary examination the customs may carry out some, though not necessarily all, of the following checks — counting the packages, noting their marks and numbers and ascertaining the description of the goods. Detailed examination involves thorough inspection of the goods to determine as accurately as possible their composition, quantity, tariff heading, value and, where necessary, origin.
2.Detailed examination of the goods is warranted, in particular, where the customs authorities are not satisfied about the accuracy of particulars furnished in the declaration or in the supporting documents.
3.Goods liable to high import duties and/or taxes may be regularly subjected to detailed examination.
39. Recommended practice

The customs authorities should in as many cases as possible be content with a summary examination of goods declared for home use.

Note

Summary examination may be considered sufficient, for example, where goods of the same description are imported frequently by a person known by the customs to be reliable, where the accuracy of the particulars given in the declaration can be checked against the supporting documents or against other evidence, or where the import duties and taxes involved are low.

40. Recommended practice

Where the customs authorities carry out a detailed examination of goods shown in a declaration relating to a consignment consisting of many packages and covered by a packing list or other similar document, such examination should normally be undertaken on a random basis.

Note

The customs authorities may decide, having regard to the staff available, that consignments of goods declared for home use will be subjected to detailed examination by a selective technique.

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