Customs administrators and frontline customs officers are bound by the laws of the land. Hence, ethical issues fall within the scope of whatever discretionary powers are legally permitted to these individuals, together with reasonableness regarding interpretation of the law and of internal procedures adopted for the implementation of the law. Consistency and impartiality are important issues which can be addressed by administrative oversight, in-house training, and regular reviews of personnel and procedures.

Dear Karl and Dena, thank you very much for your valuable comments.