Controls by customs authorities
Article 7
1. The customs authorities may examine the product concerned and/or take samples where it is still possible for them to do so, verify the accuracy and completeness of the information given in the re-export declaration, re-export notification, exit summary declaration or receipt declaration and verify the existence, authenticity, accuracy and validity of any supporting document. 2. The customs authorities may examine the accounts of the debtor and other records relating to the operations in respect of the product concerned or to prior or subsequent commercial operations involving those products. 3. Where evidence exists that a person did not comply with one of the obligations laid down in this Regulation, the customs authorities may examine the accounts of that person and other records relating to the operations in respect of the product concerned or to prior or subsequent commercial operations involving those products. 4. The controls and examinations referred to in paragraphs 1, 2 and 3 may be carried out at the premises of the holder of the goods or of the holder's representative, or of any other person directly or indirectly involved in those operations in a business capacity, or of any other person in possession of those documents and data for business purposes.