Presentation of Goods to Customs
Customs proceduresArt. 139 – Regulation (EU) No 952/2013 (UCC)
PL: Przedstawienie towarów organom celnym | DE: Gestellung von Waren
Definition
Presentation of goods is the formal notification to customs authorities that goods have arrived at the customs office or other approved location and are available for inspection. It is a mandatory step in the customs process – from the moment of presentation, deadlines begin for filing customs declarations or placing goods under a customs procedure.