(Coopers & Lybrand Times, Issue No. 21)
Effective 1 March 1997 import of certain kinds of goods subject to excise duty (spirit, alcohol, tobacco, tape and video recorders, office furniture, etc.) are subject to new custom clearance procedures. To import such goods through the border customs office now requires a preliminary customs declaration completed at the local customs office in a district where the importer is accredited with the customs authorities after payment of applicable import duties.
(Resolution of the Cabinet of Ministers no 52 of 23 January 1997 "On Procedure for Payment of Obligatory Duties for Import of Certain Kinds of Goods")
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