Document Type : Research Paper
Author
حقهprivate law department, Faculty of law and Political Science , University of Tehran
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 a summary declaration of the total cargo before the customs authorities prior to the cargo unloading. The summary declaration is submitted based on the transport documents so that the governing rules could only be construed in line with the transportation law. The legal basis of summary declaration, the exemption from this duty, the carrier who shall declare, the legal nature of manifest and the remedy of non- compliant declaration are some of the issues that are dealt with in this article. This article is distinct in this respect that it has analyzed a customs legal rule from the perspective of transport law.
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