The staff at the Customs service of the Post may indeed leave them unintentionally ( or intentionally to alleviate work ? ) somewhere between customs and postal agent offices. But there is an other hypothesis : the importer was told to come at a customs center to take themselves the documents from the box. This is because the usual simplified procedure ( taxes are paid at the door ) was not admitted by the customs and the Postal staff is not entitled to take the documents themselves. Hence instead of paying taxes ( an agent could do it for the importer far from the customs center but the cost would not make sense for small postal parcels ) the importer will report that the post said that the documents are missing. They were missing only in the sense that they were not taken from the parcel and presented by the importer.
Normally the non simplified procedure happens for EMS parcels with unusually high values or frequent imports of plants to the same address.
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