All imported or exported goods, whether or not exempt from duties and taxes, must be the subject of a Customs declaration (Article 29). Imported or exported goods must be declared by their owners or by persons authorized to act on the owners’ behalf (Article 31).

Any person may, without exercising the profession of customs broker, make customs declarations for their own business (Article 33).

The importer or owner of the goods shall be liable for import duties and taxes (Article 35).

In the case of customs temporary storage or customs bonded warehouse storage, the operators are liable for import duties and taxes and other fees (Article 35).