Release of Goods
Customs proceduresArt. 194-195 – Regulation (EU) No 952/2013 (UCC)
PL: Zwolnienie towarów | DE: Überlassung der Waren
Definition
Release of goods is the act by the customs authority enabling the disposal of goods in accordance with the customs procedure under which they have been placed. Release occurs after verification of the customs declaration, payment of customs duties, or provision of a guarantee. Under simplified procedures, release may occur before verification is complete, subject to guarantee requirements.