Physical Examinations of Goods; Sample-taking Policies and Procedures
In carrying out compliance verification activities, Kosovo Customs may determine that a physical examination of a consignment is necessary to confirm information pertaining to goods that is provided on the customs goods declaration, commercial invoice and other documentation.
Statistical evidence suggests that there generally is a reverse relation between the rate of physical examinations and the number of detections. In modern western economies, customs physically inspects about 3% of import shipments. Kosovo Customs is introducing compliance verification procedures founded on risk-based controls. In the longer-term this will result in fewer, but more targeted cargo examinations, which will lead to improved revenue performance.
Goods are only examined in the places designated and during the hours appointed for that purpose by Kosovo Customs. However, Customs may, at the request of the declarant, authorize the examination of goods in another, more convenient place or during more convenient hours. However, any costs involved for conducting examinational at other places or times are to be borne by the declarant.
In all such cases, Customs will inform the importer, exporter or duly authorized representative that a physical examination is required, where and when the examination will take place, with an invitation for the trader or representative to be present during the physical examination. Where Kosovo Customs decides to examine a part of the goods only, the Customs will inform the declarant or his representative which items they wish to examine. The declarant or the person designated by him to be present at the examination of the goods is expected to render Customs any assistance required to facilitate the examination.
The importer or exporter may decline to be represented during a physical examination, but in this case, Kosovo Customs may still proceed with the examination. In this case, the findings made by the Customs during the examination will have the same validity as if the examination had been carried out in the presence of the declarant.
In some cases, it may be necessary for Kosovo Customs to take a sample of the goods for further testing in order to verify the authenticity of information provided on a goods declaration.
The quantities taken as samples are not to exceed what is needed for analysis or more detailed examination, including possible testing and/or analysis.
For more information regarding sampling taking click here.