Release of goods
The act by which customs authorities authorise the removal of goods after completion of customs formalities and payment or guarantee of duties and taxes.
Definition and legal framework
Release of goods is the administrative act by which customs authorities authorise the declarant to remove goods placed under a customs procedure. It occurs after verification of the customs declaration and, where applicable, physical inspection of the goods. UCC Article 194 provides that release is granted as soon as verification results are satisfactory.
Conditions for granting
Release is conditional upon:
- Compliance of the customs declaration
- Payment of duties and taxes (or provision of a sufficient guarantee)
- Presentation of all required documents and certificates (licences, health/phytosanitary certificates, conformity documents)
- Absence of prohibition or restriction measures
Timeframes
The WTO Trade Facilitation Agreement (Article 7.1) encourages countries to release goods within 48 hours of arrival and declaration filing. In the EU, the UCC aims for rapid clearance and release, particularly for AEO operators.
Release before control results
In certain cases, customs may grant release before laboratory analysis results or supplementary documentary checks are available, subject to provision of a guarantee covering the potential amount of duties and taxes. This procedure avoids excessive storage costs.
Key watch points
- Release does not prejudge the final outcome of the control: customs may issue a post-clearance reassessment within 3 years (UCC Article 103)
- In case of refusal of release, goods remain under customs supervision and storage charges accumulate
- AEO status significantly accelerates obtaining release