1. As an importer you shall: Duties and obligations of the importer: Inform any change in your company or business during importation for timely updates on regulatory changes ; Know the import procedures and declaration requirements to import controlled (restricted) goods; Know the contents of each consignment and clarify to relevant parties if needed; Ensure that you provide all supporting documents and information for permit declarations to your clearing and forwarding agents; Include freight and insurance charges in the declared value of imported goods; Declare additional goods (like gifts, samples etc) with their transaction or other acceptable values. Ensure the product details (Hs code ,quantity ,description etc) are correctly declared; Ensure all the permit conditions are compiled with; Apply for customs supervision if required; Discharge and complete all the customs formalities in due time as prescribed in the law ; Maintain detailed, itemized and up to date accounts Provide commercial records, book of accounts and any other related documents to the customs officer as required by the latter; Keep your supporting documents for a minimum of five years; Verify the completeness, correctness and legal validity of all information and documents provided to the customs office; 2. As an importer: You shall not make declaration without verifying the authenticity of all the supporting documents You shall not use a Per forma invoice for permit declaration You shall not under invoice or declare a nominal value of goods ; You shall not declare the country of the port of loading as the country of origin when the goods originate from another country; You shall not share your TIN and pass word with another person ; You shall not try to drive any unlawful benefit whatsoever by reducing or avoiding taxes and duties which are otherwise payable on the goods ; You shall not delay in the discharge of customs formalities including the payment of taxes and duties; You shall not delay in the discharge of customs formalities including the payment of taxes and duties; You shall not use or provide any unlawful, inappropriate or incorrect document or information to the customs office

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