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What authority does Section 99 grant to officers concerning imported goods?

  1. To charge tariffs on undeclared goods

  2. To examine and sample any imported goods before release

  3. To classify goods as hazardous without inspection

  4. To deny entry to all foreign goods

The correct answer is: To examine and sample any imported goods before release

Section 99 of the Customs Act grants officers the authority to examine and sample any imported goods before their release. This is a crucial function of border security and customs enforcement, as it allows officers to verify compliance with regulations and ensure that goods meet safety, health, and legal standards. The ability to inspect imports helps to prevent the entry of prohibited or unsafe items and supports the enforcement of tariffs and other trade regulations. Examinations may include checking for documentation, assessing the nature and value of goods, and as necessary, collecting samples for further analysis. This is an important preventive measure that helps maintain the integrity of the country’s customs processes and contributes to national security. The other choices relate to different aspects of customs authority but don’t accurately reflect the specific provisions of Section 99. Charging tariffs is part of the broader customs enforcement but doesn’t directly fall under the examination authority. Classifying goods as hazardous without inspection contradicts the necessity of examination for accuracy in classification. Denying entry to all foreign goods is not a standard practice nor is it within the normal scope of customs authority, which generally allows for the processing of imported goods that comply with relevant laws.