AT IT IN ORDER TO ASSIST WITH THE EXAMINATION , AS NECESSARY .
5 . WHEN EXAMINING THE GOODS , THE CUSTOMS AUTHORITY MAY TAKE SAMPLES FOR ANALYSIS OR FOR MORE DETAILED EXAMINATION . THE COSTS ARISING FROM SUCH ANALYSIS OR MORE DETAILED EXAMINATION SHALL BE BORNE BY THE ADMINISTRATIVE AUTHORITY .
ARTICLE 10
1 . THE RESULTS OF THE EXAMINATION OF THE ENTRY AND THE DOCUMENTS ATTACHED TO IT , WHETHER OR NOT COMBINED WITH EXAMINATION OF THE GOODS , SHALL BE USED FOR CALCULATING THE IMPORT DUTIES AND FOR APPLYING ANY OTHER PROVISIONS GOVERNING THE RELEASE OF GOODS FOR FREE CIRCULATION . WHERE NEITHER THE ENTRY AND THE DOCUMENTS ATTACHED TO IT , NOR THE GOODS THEMSELVES ARE EXAMINED , SUCH DUTIES SHALL BE CALCULATED AND SUCH PROVISIONS SHALL BE APPLIED ON THE BASIS OF THE PARTICULARS CONTAINED IN THE ENTRY .
2 . PARAGRAPH 1 SHALL BE WITHOUT PREJUDICE TO EITHER ANY SUBSEQUENT VERIFICATION BY THE COMPETENT AUTHORITIES OF THE MEMBER STATE IN WHICH THE GOODS HAVE BEEN RELEASED FOR FREE CIRCULATION OR THE POSSIBLE CONSEQUENCES OF APPLYING THE PROVISIONS IN FORCE , PARTICULARLY AS REGARDS ANY CHANGE IN THE AMOUNT OF IMPORT DUTY CHARGED ON THESE GOODS .
ARTICLE 11
1 . WITHOUT PREJUDICE TO SPECIAL RULES APPLICABLE UNDER GENERAL OR SPECIFIC COMMUNITY LEGISLATION , AND SUBJECT TO PARAGRAPH 2 , IMPORT DUTIES SHALL BE LEVIED IN ACCORDANCE WITH THE RATES AND AMOUNTS IN FORCE AT THE DATE OF ACCEPTANCE OF THE ENTRY . WITHOUT PREJUDICE TO THE SAID SPECIAL RULES , THAT SAME DATE SHALL BE THE OPERATIVE DATE FOR DETERMINING OTHER PARTICULARS MATERIAL TO THE CALCULATION OF DUTY ON THE GOODS AND FOR APPLYING ANY OTHER PROVISIONS GOVERNING THE RELEASE OF GOODS FOR FREE CIRCULATION .
2 . IN AS MUCH AS THE IMPORT DUTY PAYABLE ON GOODS IS A CUSTOMS DUTY , WHERE THE RATE OF THIS CUSTOMS DUTY IS REDUCED AFTER THE DATE OF ACCEPTANCE OF THE ENTRY BUT BEFORE THE RELEASE OF THE GOODS FOR FREE CIRCULATION HAS BEEN AUTHORIZED BY THE CUSTOMS AUTHORITY , THE DECLARANT MAY CLAIM THE APPLICATION OF THE MOST FAVOURABLE RATE .
THE PRECEDING SUBPARAGRAPH SHALL NOT APPLY TO GOODS WHICH THE CUSTOMS AUTHORITY HAS BEEN UNABLE TO RELEASE FOR FREE CIRCULATION FOR REASONS ATTRIBUTABLE SOLELY TO THE DECLARANT .
ARTICLE 12
WITHOUT PREJUDICE TO ANY CHANGES WHICH MAY OCCUR PURSUANT TO ARTICLE 10 ( 2 ) , THE AMOUNT OF THE IMPORT DUTIES DETERMINED BY THE COMPETENT AUTHORITIES SHALL BE ENTERED IN THE ACCOUNTS BY THE LATTER UNDER THE PROCEDURE LAID DOWN FOR THAT PURPOSE AND SHALL BE COMMUNICATED TO THE DECLARANT .
ARTICLE 13
1 . WITHOUT PREJUDICE TO ANY PROHIBITIVE OR RESTRICTIVE MEASURES PROVIDED FOR IN RESPECT OF THE GOODS , THE CUSTOMS AUTHORITY MAY RELEASE THE GOODS FOR FREE CIRCULATION ONLY WHEN THE IMPORT DUTIES HAVE BEEN PAID OR GUARANTEED OR PAYMENT OF THEM HAS BEEN DEFERRED UNDER THE CONDITIONS LAID DOWN IN DIRECTIVE 78/453/EEC .
2 . THE CUSTOMS AUTHORITY ITSELF