Commentary

V17.127 Release of goods covered by a declaration

Part V17 Customs duties

V17.127 Release of goods covered by a declaration

V17.127 Release of goods covered by a declaration

'The release of goods' is the act by which Customs make goods available for the purposes stipulated by the customs procedure under which they are placed1. If the conditions for placing goods under a customs procedure are fulfilled (and provided that the goods are not subject to any prohibitive or restrictive measures) Customs is obliged2 to release the goods as soon as the particulars in the declaration have been verified, or have been accepted without verification3. All the goods covered by the same declaration must be released at the same time4.

The granting

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