OBS_VALUE: <ul><li><a href=http://www.althingi.is/lagas/nuna/2005088.html target=_blank>Customs Law(Tollalög (88/2005), adopted 18 May 2005, last amended 1 January 2022, Articles 48 and 91)</a></li><li><a href=https://island.is/reglugerdir/nr/1100-2006 target=_blank>Regulation on custody and customs clearance of goods(Reglugerð um vörslu og tollmeðferð vöru (1100/2006), last amended on 1 January 2021, Chapters III and IV)</a></li></ul>