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Cash Payment - In very rare circumstances, customs authorities will request cash payments. Though it is becoming less common, cash based payments can occur, especially in the aftermath of rapid onset natural disasters. Wherever possible, cash payments customs clearance should be avoided as they are hard to trace and may lead to fraud. If a cash payment for customs is required, organizations should request a receipt in full, detailing what each individual fee was for and the official within the customs authority with whom the transaction occurred.  

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References 

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Customs Model Agreement Between UN and State

Kyoto Convention. Cp. 5 Annex J - Relief Consignments