• Ad-valorem duties and taxes: duties and taxes levied on the importation of goods calculated in percentage of the Customs value of the imported goods.
• Air waybill: document used in the transport of goods by air and equivalent to the Bill of lading.
• ALADI: the Latin American Integration Association. It is an intergovernmental body that, taking over the duties of the Latin American Free Trade Association (LAFTA), which was created in 1960, promotes the expansion of regional integration in order to pursuit the economic and social development of the region. Its main goal is the establishment of a Latin American common market.
• Appeal: the act by which a directly involved person (natural or legal person) who considers himself aggrieved by a decision or omission of the Customs authority appeals to a competent authority.
• Note:
• Appeal in Customs matters is dealt with in Annex H.1 to the Kyoto Convention.
• Armoured vehicle for the transport of securities: motor vehicle which has an armoured body with protection against robberies. Its doors have safety locks with bolts, for the transport of banknotes, securities, jewellery, precious stones, etc.
• ATA Carnet: an international Customs document used as merchandise passport and administered by the International Bureau of Chamber of Commerce (IBCC) in Paris. It is easy to use for both importers and exporters and it enables duties and taxes to be protected in any country where the goods are.
• AVT (Added- Value Tax): tax levied and collected at importation and calculated on the Customs value of goods plus Customs duties.

• BOARDING AND SEARCH OF MEANS OF TRANSPORT: the operation under which means of transport are visited by the Customs for:

a) collection of information from the person responsible for the means of transport and examination of commercial, transport or other documents concerning the means of transport, the cargo, stores, crew and passengers, and b) inspection, examination and search of the means of transport.

• Breakdown lorry: motor vehicle consisting of a single cabin-fitted chassis of a lorry or pickup, with or without floor, equipped with lifting apparatus such as cranes, pulley tackles, hoists, etc.

• Cargo manifest: the document, signed by the driver, that contains a full list of the packages, of any kind, carried in a means of transport, excluding postage stamps and crew s and passenger s personal effects
• Cargo policy: private deed in which the ship s master and the shipper acknowledge receipt of goods and specify the terms of the agreed transport.
• Carrier: the person actually transporting goods or in charge of or responsible for the operation of the means of transport.
• Certificate of origin: a specific form identifying the goods, in which the authority or body empowered to issue it certifies expressly that the goods to which the certificate relates originate in a specific country. This certificate may also include a declaration by the manufactures, producer, supplier, exporter or other competent person.

Notes: 1. In this definition the word country may include a group of countries, a region or a part of a country. 2. The Forms related to origin have been laid down in Annex D.2 to the Kyoto Convention and in the framework of the Generalized System of Preferences (GSP), as well as in every trade agreement either Agreement on Economic complementation or Free Trade Agreement.

• Chassis: the structure of a motor vehicle fitted with engine, transmission devices and shafts directions (with or without wheels) mounted on the frame or on the skeleton without body building of the chassis-bodies assemblies. In fact, they are motor vehicles or truck-tractors equipped with neither their bodies nor their cabs.
• Chassis Cab: the chassis fitted with a compartment for the driver or the driving cab; this cab may be totally equipped with all of its accessories and different packings such as control pane (splash guard), seats, cushions, small rags, electrical accessories, etc. Likewise, it may have not for example seats.
• CIF value: purchase and sale clause that includes the value of the goods in the country of origin plus cost of freight and insurance to point of destination.
• Clearance: the accomplishment of the Customs formalities necessary to allow goods to enter home use, to be exported or to be placed under another Customs procedure.
• Clearance of goods: arrangements, formalities and other operations to be accomplished to the Customs Service in relation to Customs destinations.
• Coastwise: the carriage of national or nationalized goods by sea, or the mere navigation between two coastal points in the country, including navigation outside territorial waters but without calling at a foreign port.
• Concessionaire: the natural or juridical person empowered by law or Service to operate storage premises.
• Concrete-mixer lorry: motor vehicle specially designed, with a concrete mixer mounted on tha chassis fitted with their driving devices.
• Confiscated goods: Goods to which the penalty of confiscation has been applied under the provisions of Article 184 of the Customs Ordinance and which have acquired this status under the provisions of Article 189 and subsequent of the same Ordinance, as well as those goods that, by virtue of other legal rules, are also subject to confiscation.
• Conjecturally abandoned goods: goods referred to in Chapter VII, paragraph 2.1 of this Ruling.
• Consignees or consignors licensed to perform customs clearance operation: the natural or judicial persons that send or receive goods regularly and on their own account or that send or receive them on their behalf or to the order of them as final recipients in the bill of ladings, waybills or air waybills as well as in manifests.
• The Customs Director has the exclusive authority to appoint consignees or consignors for, before, one or several Customs Administrations.
• Container: an article of transport equipment (lift-van, movable tank or other similar structure):
• a) fully or partially enclosed to constitute a compartment intended for containing goods;

b) of a permanent character an accordingly strong enough to be suitable for repeated use; c) specially designed to facilitate the carriage of goods, by one or more modes of transport, without intermediate reloading; d) designated for ready handling, particularly when being transferred from one mode of transport to another; e) designed to be easy to fill and to empty, and f) having an internal volume of one cubic metre or more.

• Country of origin: country in which the goods have been mined, harvested, raised, produced or manufactured, total or partially from products originating in the same Party and/or from a percentage or the total of inputs imported into it, under the conditions agreed upon by Contracting States to an International Agreement.
• Courier goods: documents and consignments or parcels are subject to import and export through Courier.
• The documents to be transported by courier services includes messages, information or data sent through papers, letters, photographs or by magnetic or electromagnetic means, which may be of different nature, such as bank, commercial, legal, insurance, news, catalogues, among others, excluding software.
• Among the goods (consignments or parcels) that require urgent clearance are medicines accompanied by the respective medical prescription, prosthesis, samples of any kind, seeds, perfumes, cosmetics and replacement parts and components for industrial, agricultural and transport machinery.
• All those goods that are not framed within the above-mentioned concept shall be subject to standard treatment.
• Courier manifest: document that must identify each of the Courier waybills carried by a vehicle or international courier, either by air or by land, under which goods are submitted and delivered to Customs in order to obtain Courier treatment.
• Such document may be presented to Customs, by hand or electronic means, but it can be also accepted in advance by Customs, that is prior to the arrival of the respective vehicle or messenger into the country and it may be signed by the authorized representative of the respective company, according to Format and Formalities set forth in Annex Nº 70.
• Courier waybill (Guía courier): Document that evidences the contract between the shipper and the Express Mail Company or Courier and it replaces the Bill of lading, for each shipment. This waybill shall specify in detail the content of each of the packages covered by it.
• Crane lorry: an assembly formed by a self-propelled chassis of special characteristics, a rotating superstructure that adapts itself on such chassis and a boom of crane mounted on the structure. The self-propelled chassis is of great resistance, being equipped with an engine of the necessary power. The constitution of the chassis is reinforced to bear the overload work of the crane, reason of which it is heavier than the chassis of trucks of commercial type.
• Crew and passenger list: a list of names of passengers and of the crew members on a vehicle entering or leaving the national territory.
• Customs: the public agency, which monitors and controls the passage of goods through the coasts, borders and airports of the Republic; intervenes in international traffic for the purposes of collecting import, export and such other duties and taxes as may be provided by law, and produces foreign trade statistics, with no prejudice of the other functions as may be vested to it by law.
• Customs authority: set of powers vested in the Customs Service to control the entry and exit of goods to and from the national territory and to enforce the statutory and regulatory provisions for customs proceedings. Moreover, the people who bring or cause to be brought goods into the national territory is also subject to that authority.
• Customs broker: a professional assistant to the Customs public service, whose licence enables him/her, before Customs, to render services to third parties as a representative in the clearance of goods.
• Customs clearing agents: Customs brokers and consignors or consignees licensed to undertake Customs clearance of goods.
• Customs control: the measures applied the Customs to ensure compliance with Customs law.

Note: The measures may be generally, e.g., in relation to all goods entering the Customs territory, or may be specifically related to, e.g.: a) the location of the goods (Customs surveillance area, etc.); b) the nature of the goods (liable to a high rate of duty, etc.) and c) the Customs procedure applied to the goods (customs transit, etc.).

• Customs destination: the declaration of intent by the owner, consignor or consignee, which in accordance with law shows the Customs procedure to be applied to goods under Customs authority.
• Customs duties: duties, laid down in the Customs tariff and/or in the national legislation, to which goods are liable on entering or leaving the Customs territory.
• Customs law: set of statutory and regulatory provisions relating to the importation and other customs destinations of goods, the enforcement of which is specifically charged to the Customs, and any regulation made by the Customs under its statutory power.
• Customs tariff means the systematic arranging of goods with the respective taxes applicable to them in import or export destinations.
• Customs taxes: the duties laid down in the Customs tariff and/or national legislation to which goods are liable on entering or leaving the national territory.
• Customs value: the price that a good would reach when customs duties are assessed and in an open market between a buyer and a seller independent of each other. In a free market, the customs value is determined on the basis of the transaction value, that is, the price actually paid or payable for the goods when sold for export to the country of importation.
• Customs warehouse: the place fitted out for use by law or by the National Customs Service where goods are stored under its authority.
• Premises fitted out for use as Private Warehouse are excluded from this definition.

• Declaration: the document whereby the Customs destination is established and which shall indicate the type or mode of the destination in question.
• Director: means the Director General of the National Customs Service.
• Documentary evidence of origin: a certificate of origin, a certified declaration of origin or a declaration of origin.
• Domestic goods: goods produced or manufactures in the country with national or nationalized raw materials.

• Examination: the physical inspection of goods to verify that their characteristics are in accordance with the particulars furnished in the Customs destination which covers them.
• Exportation: the legal exit of national or nationalized goods for use and consumption abroad.
• Exporter: any person who exports goods and compiles with the requirements of the Compendium of Export Regulations of the Central Bank of Chile, as well as with other legal, regulatory and administrative provisions in force.
• Express delivery companies: usually known as courier , are those juridical persons who are legally established in the country and whose business or main activity is the provision of express delivery services of letter-post, documents and shipments of goods, which require urgent transportation to a third party, either by air or land.

• Fastening: thread, twine, string or similar articles intended for use together with a seal.
• Fire fighting vehicle: motor vehicle equipped with a pump for throwing water, in most cases driven by the same engine of the vehicle. Moreover, it also has extinguishers, auxiliary pumps, hoses axes and other devices necessary for fire extinguishing.
• FOB value: purchase and sale clause that includes the value of the good placed on board the carrier at the country of origin, excluding cost of insurance and freight.
• Foreign goods: goods that come from abroad and whose importation has not been legally carried out even if they are of national production or manufacture, or that do not comply with the conditions under which they were imported.
• Free zone: the area or unitary portion of land near a harbour or airport, which is perfectly delimitated and covered by presumption of customs extraterritoriality.
• Free zone of extension: City or region located adjacent to the Free Trade Zone by virtue of her or his powers.

• Goods: all tangible personal property, with no exceptions.
• Goods distribution: the physical separation for which the goods covered by the same bill of lading or similar document may be subject to.
• Guarantee means an accessory obligation, which is assumed in order to guarantee the payment of duties, taxes, penalties and other charges or the compliance with other obligations undertaken before Customs.

• Hearse: motor vehicle destined exclusively to the transport of coffins; this vehicle has the following copulative characteristics:
• a) Two or tour side doors and a rear one.

b) Externally, the loading box forms a single body with the cab for the driver. c) It must have fixed, permanent adequate devices to make easier to load/unload the coffin to be transported, as likewise for its location in the interior of the vehicle. d) It has a single row of seats. e) Internally, there is a separation between the load box and the cab for the driver.

• Importation: the legal entry of foreign goods into the national territory for domestic consumption or use
• Importer: any person who imports goods and complies with the Central Bank of Chile s Regulations applicable to imports, as well as with the other existing legal, regulatory and administrative provisions.
• Inland Bill of Lading: the document equivalent to bill of lading in the overland and rail transport.
• Inspection: the action by which the customs broker licensed to perform customs clearance, or the interested party, inspects or examines the goods within Customs warehouses before placing them to a Customs destination.
• Internal transport: the carriage of persons embarked or goods loaded in the national territory for disembarkation or unloading within the same national territory.
• International messenger: natural person who acts as a carrier of goods on behalf of a Courier.
• International transportation: the traffic of national or foreign cargo or passenger vessels or aircrafts to and form abroad, authorized by the General Directorate of Civil Aeronautics or the Dirección General del Territorio Marítimo y Marina Mercante as appropriate. Likewise, the following traffics are also considered International Transportation :

a) Transit of cargo or passenger vessels or aircrafts and oil platforms (drilling or offshore platform, submersible or floating platforms) including the tugboat that tugs them when they do not have a self-propelled system, provided that they are in one or other case foreign. b) Transit of foreign non-passenger and non-cargo, which carry out development activities of interest to the country agreed with national institutions and which are qualified by the Finance Ministry.

• Jeep and similar motor vehicles: vehicles that must comply with the following requirements:
• a) Tour-wheel drive, automatic or manual gearbox and transmission box.

b) Of mixed use, for the transport of persons and occasionally goods, and for the transport of not more than six persons including the driver. c) They must have a common body for the driver and the loading bay, which must be mounted on a chassis; these vehicles must have two side doors and a complete back door. d) Minimum clearance (measured at the differential) of 19 cm. e) They should be fitted with two of the following elements: 1. Front-or-rear mounted tow bar, trailer hook, trailer ring or ball; 2. Front-or-rear mounted capstan type or striated shaft power takeoff; 3. A winch or capstan, electric or motor drive, with a minimum towing capacity equivalent to vehicular gross weight (PBV, in Spanish), increased in 25%.

• Ladder vehicle: motor vehicle equipped with a ladder with extendable sections that may be adjusted and lifted by means of a mechanical elevating device fitted with cables and pulleys generally driven by the engine of the vehicle.
• Legalization: the action by which the Customs administrator or officers to whom he/she delegates this power certify that the relevant document has met all legal and regulatory formalities, approving it and verifying compliance with the guarantee required to be furnished in respect of those declarations in which it is required.
• Letter-post consignments: shipments of goods through Empresa de Correos de Chile (Post Office of Chile), the entry of which is whether or not subject to Customs duties, taxes, fees or other charges.
• Liquidation: Operation under which the arithmetic calculation is done on the basis of inspection in order to determine the amount of duties, taxes, rates and levies affecting the goods to be applied by Customs.

• Mailing receipt: List of postal parcels delivered or received by Empresa de Correos (Post Office).
• Mobile radiological unit: motor vehicle fitted with an examination room with a development laboratory and a complete radiological installation permanently mounted.
• Mobile workshop: motor vehicle whose body is composed by a compartment equipped with machines and tools such as lathe, machine screws, soldering gun, etc., which allows inherent work of a workshop.
• Motor home vehicle: motor vehicle designed for use as such, incorporating the following: bedroom, bathroom, kitchen and the like, suitable for use as a residence. Such vehicle has a common body for the driver and the loading compartment (residence).

• Off-highway motor vehicle: vehicle originally constructed for working off-road, even if capable of being driven on road, such as vehicles for travelling on snow, vehicles for travelling on sand, amphibious vehicles, half-track vehicles, etc.

• Parcel post or postal items: the shipment of goods through Empresa de Correos de Chile (Post Office of Chile), the entry of which is whether or not subject to Customs duties, taxes, fees or other charges.
• Personal effects involve: Travel items, clothing, electrical appliances, toiletries and items for personal use as well as for ornament, worn out or second-hand and suitable for the common use and needs of the person who is importing or exporting them. These goods are not for sale.
• The following goods are specifically excluded from the previous list: household furniture of any kind, cutlery, table linen and other linen goods, paintings, musical instruments, parts or accessories for radio-telegraphy or radio-telephony or voice, sound and image reproducing apparatus, office equipment, electrical devices and all goods that can be considered as goods susceptible of being sold such as complete pieces of any fabric or other items.
• Used articles exclusively carried for the practice of professions or trades.
• For people over the age of 18, a quantity not exceeding 400 cigarettes, 500g of pipe tobacco, 50 cigars and 2,500 cubic centimetres of alcoholic beverages.
• Primary zone: sea or land area in which goods are subject to material, maritime and land movement operations; it is a customs area for jurisdictional purposes where the goods are to be loaded, unloaded or received in order to constitute, together with other established requirements and formalities, a legal act concerning import, export, transit, transhipment, coastwise or any other customs operation.
• Prison van: motor vehicle whose body is designed as a cell for the transport of detained people.
• Private warehouse: a goods storage premise, perfectly delimited and individualised in the destination document, where foreign goods remain under customs control without paying duties and taxes caused by their import.
• Production of goods to the Customs: the act executed by delivering to Customs certain documents such as the cargo manifest by the person in charge of a vehicle.

• Re-entry: return of national or nationalized goods into the national territory.
• Re-exportation: exportation from the national territory of goods legally entered that territory without having carried out their importation by lawful means.
• Re-packaging: modification of the inner and/or outer packaging of goods in order to remedy any damage of their containers, facilitate their shipment and storage.
• Redestination: shipment of foreign goods from one Customs area to another within the country, for the purposes of their immediate importation or for the continuation of their storage.
• Regional Director: the Director of the Regional Customs Office within the related jurisdictional area
• Release: the action by the Customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned.
• Release of goods: the action by the Customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned.
• Relief consignments: goods, such as foodstuffs, medicaments, clothing, blankets, tents, prefabricated houses or other goods of prime necessity, forwarded as aid to those affected by natural disaster or similar catastrophe.
• Reshipment: shipment of foreign goods from one Free Zone to another, or to abroad, to an Aeronautic Free.
• Road sweeper lorry, spraying lorry and similar vehicle for cleaning of public roads: motor vehicles used for cleaning streets, public squares, sewers, airport strips, etc., equipped with the necessary elements for that purpose, such as water tanks, scrubbing brushes, garbage and dust exhauster, etc., including the cabin for the driver specially conditioned for moving and operating the vehicle.
• Rules of origin: specific provisions, developed from principles established by national legislation or international agreements ( origin criteria ), and applied by a country to determine the origin of goods.

Note: Rules of origin are dealt with in Annex D.1 to the Kyoto Convention.

• Samples of no commercial value: articles which are regarded by the Customs to be of negligible value and which are to be used only for soliciting orders for goods of the kind they represent, subject to compliance with the requirements established in Section 0, heading 00.19 of the Customs tariff and other instructions.

• Seal: a piece of metal or other material used to join together to ends of a fastening in a secure manner.
• Searchlight vehicle: motor vehicle consisting of a searchlight mounted on the chassis with electric energy produced by a generator driven by the engine of the vehicle.
• Secondary zone: the portion of the national territory, established by the Customs Director, wherein each Customs Office exercises its powers.
• Service: the national Customs Service.
• Snowplow truck: motor vehicle constituted by a motor infrastructure (motor vehicle or wheeled tractor) specially designed for the driving of a cutter-blower mounted on the front part of the tractor and closely attached to it. The assembly is operated from a cabin located in the tractor element.
• Special surveillance border perimeter: the portion of the secondary zone in which special prohibitions and restrictions for stocks and goods traffic are established.
• Specific duties and taxes: duties and taxes levied on the importation of goods which are calculated on the basis of a fixed quantity of money for each previously established unit of measurement, which may be, for example kilogram, litre, dozen, meter, etc.
• Specifically abandoned goods: goods delivered to the Treasury by the specific declaration of the consignee or owner.
• Spraying lorry: motor vehicle with devices for spraying tar, asphaltic cement, gravel, etc. for which purpose it is equipped, as the case may be, with heating system, tank, asphalt pump, dump box with the necessary devices, etc., mounted on the chassis.
• Station Wagon: motor vehicle designed for the transport of persons and occasional load with body in common for the driver and the loading bay; it has a maximum of 9 seats including the driver s seat and it is equipped with two or tour side doors and a back door with large Windows. Disassembling or removing the seats may enlarge the loading compartment.
• Stores: fuels, lubricants, tackles and other goods, including stores intended for consumption by passengers and the crew, necessary for the operation and maintenance of vessels or aircrafts used or intended to be used in international traffic.
• These goods, by their nature, shall be intended for consumption or be carried on board a specific ship or aircraft in the sense that their use implies exhaustion of their usefulness and the consequential necessity of replacement.
• Supplying: loading of national or nationalized goods (stores) intended for consumption on board a domestic or foreign aircraft or ship not used for international carriage.

• Temporary admission: the entry to the national territory or to the rest of the country of certain goods for a specific purpose, brought from abroad or from areas of special customs treatment to be imported, re-exported or sent back to their place of origin within a specified period.
• Temporary exit: exportation of national or nationalized goods for a particular aim and to be exported or re-imported within a specified period.
• Time limit: time fixed to fulfil an obligation.
• Tourist: this concept covers the following:

Foreigners entering the country for recreation, sports, health, study, business, family, religious and other similar reasons, but not for purposes of immigration, residence or development of remunerated activities. The term tourist includes any person, regardless of race, creed, sex or language, entering the territory of a contracting State other than the contracting State in which he or she normally resides and remaining there for at least twenty-four hours and not more than six months, within any period of 12 months, for legitimate non-immigrant purposes such as touring, recreation, sport, health, family reasons, studies, religious pilgrimages or business. The Chilean national who normally resides abroad and enters the national territory for reasons that do not imply his or her definitive return to the country is also considered tourist for customs purposes.

• Transhipment: transfer, direct or indirect, of goods from one means of transport to another or to the same means of transport in several travels, even their unloading with the same aim of continuing to their destination, and although there is a given time period between their arrival and departure.
• Transit: the passage of foreign goods through the country when it forms part of a complete route that begins abroad and ends outside its borders.
• Likewise, goods are also considered in transit if they were unloaded by mistake or other justified causes in the primary zones or other approved places, and are shipped abroad on condition that they have not left said areas and that their arrival in the country and subsequent delivery abroad is carried out by sea or by air.
• Traveller:

1. Any person who temporarily enters the territory of a country in which he or she does not normally reside ( non-resident ), or 2. Any person who returns to a territory of a country in which he or she normally resides, after having been abroad temporarily ( returning resident). Note: Customs facilities for travellers are dealt with in Annex F.3 to the Kyoto Convention. Traveller’s baggage covers the following goods: a) New or used goods carried by a traveller either for personal use or as gifts, excluding those goods which are intended for sale, either because of value or quantity. b) Used goods exclusively carried for the practice of a profession or trade. c) For people over the age 18, a quantity not exceeding 400 units of cigarettes; 500 g of pipe tobacco; 50 units of cigars and 2,500 cubic centimetres of alcoholic beverages. d) A portable video camera and accessories thereof. e) Mobile phone (cellular type phone) or others f) A portable photographic camera, whether digital or not, and accessories thereof g) A portable sound and image recorder and reproducer, whether or not combined (mp3, mp4 o similar), together with its set of portable headphones and accessories h) A portable and digital sound reproducer or portable reproducer of compact discs (CD) and /or DVD s or similar, together with its set of headphones and accessories i) A portable personal computer j) Sports articles for personal use k) Medicines for personal use or for the use of direct relatives, in appropriate quantities and must be accompanied by the respective medical prescription. Over-the country medicines shall be carried in quantities necessary only for the traveller s personal use. l) Gifts not exceeding US$ 300 FOB, or its equivalent in any other currency, per each traveller over the age of 14. This is an individual exemption not accruable with that of other travellers. m) Books and brochures issued in paperback and in simple binding as well as newspapers, magazines and printed musical compositions, except those printed in luxury editions n) Binoculars for personal use. ñ) All that used or new goods for personal use and necessary for the trip, which were not mentioned above.

• Truck tractor: motor vehicle designed for travelling on wheels, with a especially strong structure and with a short distance between axels. This vehicle is constructed essentially or exclusively for towing another vehicle and it is fitted with both a driving cab and a device for hauling semi-trailers (fifth wheel).

• Van: vehicle that must comply with the following requirements:

a) Motor vehicle for the transport of goods, equipped two front doors living access to the single row of seats, for the driver and companion. b) The loading bay must have a common body for the driver and the load, no side windows (nor its predisposed loading) and rear seats; equipped with doors for loading and unloading the goods to be transported. The requirement that the loading bay must have a common body for the driver and the load means that the chassis must be unitary, in other words, it must not be composed of two parts completely separated as occurs for example with pick-ups; so that the installation of an intermediate division between the space for the goods and the seats of the driver and the companion, does not damage the proper chassis form that continues to be of unitary manufacturing. Similar vehicles and station wagon are excluded from this definition.

• Vehicle: any means of transport designed for the transport of goods or persons.
• Vehicle coming from abroad: any vehicle coming from abroad, as well as vehicles coming from zones within the national territory subject to preferential tax treatment.
• Verification: the single operation in which the Customs Service, through the designated customs officer, verifies and determines when examining the goods declaration and/or the goods that their tariff classification, customs valuation, assessment of duties and taxes and the enforcement of related laws have been properly submitted by the declarant.