The activity of clearance is a particularly complex legal transaction, structured in several stages and carried out after a specific procedure, which expresses at a practical level the complexity of the legal customs reports and the social situations that may arise during the exercise by the customs authority of its rights and its obligations ,in the permanent consideration of the fundamental prerogatives of the individuals, subjects of these official legal reports . The clearance is a complex operation whose content expresses in the most categorical way the substance of some specific social relations which through legal regulation became law reports, in this case, of public law. Therefore, as in any report or set of legal reports, and in the case of the clearance we identify the subjects of the law report and also a specific object of the activity of clearance. The carriers of goods destined for free circulation, export or transit or their representatives are required to show to the customs frontier offices along the border the means of transport with the required documents. The legal regulations for customs arose from the need for creating an appropriate legal framework and according to the circumstances actually created along with the movement of goods, the people and the values in the international regime.