Section 22: Provision of information to the Service

1 Any person directly or indirectly involved in the carrying out of customs formalities or in the application of customs controls shall, at the request of the Service and within any specified time limit provide the Service with all required documents and information, in the prescribed form, and provide all the assistance necessary for the completion of the customs formalities and controls.

2 The lodging of a goods declaration, or notification or any other decision, shall render the person concerned responsible for -
a the accuracy and completeness of the information given in the declaration, notification or application;
b the authenticity of any documents lodged or made available; and
c where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned or to the conduct of the authorised operations.

3 Subsection 2 (a) shall also apply to the provision of any information in any other form required by or given to the Service.

4 Where the declaration or notification is lodged, the application is submitted or information is provided by a customs representative of the persons concerned, the customs representative shall also be subject to the obligations in this section.