OBS_VALUE: <ul><li><a href=http://www.althingi.is/lagas/nuna/2005088.html target=_blank>Customs Law(Tollalög nr. 88/2005, adopted 18 May 2005, last amended on 30.12.2017, Articles 24 and  26)</a></li><li><a href=https://www.skatturinn.is/english/companies/customs-matters/importing-to-iceland/customs-procedures/ target=_blank>Directorate of Customs(Directorate of Customs Links to Information on Customs Procedures in Iceland)</a></li></ul>