Abstract
If we consider customs inspection to be a power of review and enforcement, it is necessarily an administrative act, and is therefore subject to the requirements applicable to such acts with respect to notification. After payment of import duties and fulfillment of ancillary obligations, goods must be presented to the customs authority. In this sense, the exercise of review and enforcement powers falls under the scope of the State to ensure proper fulfillment of tax obligations. Notwithstanding this, such powers are to be exercised after fulfillment of the obligation or, as applicable, after the date on which such obligation should have been fulfilled. We must not confuse customs inspection with customs clearance, especially since the latter is the procedure through which tax obligations arising from the introduction of goods into the country are ful filled. Subsequently, at a time separate from the time at which the foregoing is performed, the State may exercise its review and enforcement powers.
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