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The Carrier’s Duty of Customs Summary Declaration

mojtaba Eshraghi Arani

Volume 21, Issue 65 , September 2020, , Pages 137-169

https://doi.org/10.22054/qjpl.2019.37177.1986

Abstract
  The goods shall be subject to customs formalities while crossing national borders in international transportation. The main duty to meet the above formalities lies against the cargo owner which, in deed, is assignable to an agent _ who might be the carrier. However, the carrier itself is obliged to submit ...  Read More