Article 150. Rights, obligations and liability of declarant
1. The declarant shall be entitled:
1) to inspect, measure goods under customs control and carry out cargo operations with them;
2) to select samples and (or) samplings of goods under customs control, with the permission of the customs authority issued in accordance with Article 37 of this Code;
3) to be present during customs control in the form of customs inspection and customs examination by officials of customs authorities and in selection of samples and (or) sampling of goods by these persons;
4) to get acquainted with the results of studies of samples and (or) sampling of goods, declared by them in the customs authorities;
5) to appeal decisions, actions (inaction) of customs authorities or their officials;
6) to attract experts to clarify information about the goods declared by them;
7) to enjoy other rights stipulated by this Code.
2. The declarant shall be obliged:
1) to make customs declaration of goods;
2) to submit documents confirming the information declared in the customs declaration to the customs authority in the cases provided for by this Code;
3) to present the declared goods in the cases provided for by this Code, or at the request of the customs authority;
4) to pay customs payments, special, anti-dumping, countervailing duties and (or) to secure fulfillment of the obligation to pay them in accordance with this Code;
5) to comply with the conditions for the use of goods in accordance with the customs procedure or conditions established for the use of certain categories of goods not subject to placement under customs procedures in accordance with this Code;
6) to fulfill other requirements stipulated by this Code.