Art.8 of customs proclamation 859-2011
Declarant
I I Any person having the right to dispose of the goods
shall be entitled to act as declarant, and shall be
entitled to be represented by a customs clearing
agent.
21 The declarant shall be held responsible for the
completeness and accuracy of the particulars
given in the goods declaration and the payment of
the duties and taxes.
31 Before lodging the goods declaration the declarant
shall be allowed, under such conditions as may be
laid down in a directive issued by the Authority, to
inspect the goods and to draw samples.
41 A separate goods declaration may not be required
in respect of samples · allowed to be drawn,
provided that such samples are included in the
goods declaration concerning the relevant
consignment.
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