Налогоплательщик, применяющий метод начисления, в отчетном налоговом периоде: реализовал продукцию собственного производства

1) Is the declaration  made either orally or in writing on a special form?

2) The practice seems to vary in different countries, doesn';t it?

3) Upon payment of duty the traveler is given a receipt, is.t it?

4) Are personal effects duty-free?

5) What sometimes happens?

6)  Is sometimes a passenger luggage carefully gone through in order to prevent smuggling?

7) Do the formalities at the custom-house usually take some time?

1.How the declaration is made?

2. How the smuggling is prevented?

3.What the traveler is asked to do if he has any item which comes under customs?

4. What the traveler is given upon duty?

5. When does the traveler realize that the journey is drawing to an end or beginning?

6. Does the practice vary in different countries?