The assigned inspector verifies and liquidates the declaration no later than 24 hours after its validation. Checking involves:
Controlling items declared (tariff type, origin, value, number, weight of goods, etc.) and documents attached to the detailed declaration;
Determining the basis of assessment and payment of duties and taxes;
Carrying out physical inspection of the goods where necessary.
The inspection depends on audit criteria managed by the Customs IT system, the assessment of the Customs department and/or a request for an inspection made by one of the technical departments as described in preliminary procedures.
Where the inspection is jointly conducted with the technical department(s) that also requested the inspection, each department immediately issues its report and the Customs Inspector signs the settlement slip.
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