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Questions and Answers
Who can act as a declarant?
Who can act as a declarant?
Persons who may act as declarant.
What is the scope of customs laws?
What is the scope of customs laws?
Other laws enforced by the Bureau, hence part of customs laws.
What is the definition of importation?
What is the definition of importation?
The act of bringing goods into a country.
When do imported goods become deemed entered for consumption?
When do imported goods become deemed entered for consumption?
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What are the applicable rates of duty for imported goods?
What are the applicable rates of duty for imported goods?
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Study Notes
Importation and Customs Laws
- A declarant is the person or entity responsible for providing customs declarations, which can be the owner of the goods, their authorized agent, or the importer.
Scope of Customs Laws
- Customs laws apply to all goods that enter or are brought into the country, including imports, exports, and goods in transit.
Definition of Importation
- Importation refers to the act of bringing goods into the country, including the arrival of goods at a customs station or the removal of goods from a customs station.
Deemed Entry for Consumption
- Imported goods are deemed entered for consumption when they are released from customs control, which means they can be used, sold, or disposed of by the importer.
Rates of Duty for Imported Goods
- The applicable rates of duty for imported goods depend on the type of goods, their value, and the country of origin, and are determined by the customs tariff.
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