Section 421. Duties of Customs Officer Tasked to Examine the Imported Goods.— In the examination, classification, and valuation of the goods, the customs officer shall:

1. Determine whether the packages for examination and their contents are in accordance with the goods declaration, invoice and other pertinent documents;

2. Take samples of the imported goods for examination or laboratory analysis when necessary;

3. Issue a receipt for a sample taken and retained during examination; and

4. Report whether the goods have been correctly declared as to value, quantity, measurement, weight, tariff classification and not imported contrary to law.

Failure on the part of the customs officer to perform the above duties shall be penalized according to Section 1431 of Title XIV of this Act.