1 Where it is anticipated that withholding the items may lead to a loss being incurred, the Customs Administration may make withholding of the items dependent on the applicant providing them with an accountability statement. As an alternative to this statement and where justified by circumstances, the Customs Administration may request the applicant to provide appropriate security.
2 The applicant is liable for any losses incurred from withholding the items and from collecting the samples if preliminary measures are not ordered or prove to be unfounded.
36 Amended by Annex No 4 of the FA of 22 June 2007, in force since 1 July 2008 (AS 2008 2551; BBl 2006 1).