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of <h1>Owners, importers, or exporters must facilitate and bear costs for customs examinations per Section 145 of the Customs Act, 1962.</h1> All necessary operations to make goods available for examination by customs officers must be conducted by, or at the expense of, the owner, importer, or exporter of the goods. This requirement ensures compliance with customs laws as outlined in Section 145 of the Customs Act, 1962.
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