What is Release of goods?

The action of the customs authority that completes clearance and means that permission has been given to use or dispose of the goods under the conditions of the chosen customs procedure (Customs Code, Article 15). In other words, filing a declaration does not yet mean the goods may be used: only after the goods have been "released" may they be used within the procedure. If the permission depends on the person's obligation to meet certain requirements and conditions, this is called conditional release (Article 22). The goods that the Code treats as conditionally released are in the list below. Unless legislation provides otherwise, such goods are considered conditionally released until the obligations under the conditions are fulfilled.

• a) goods whose use and disposal are restricted because a benefit on customs payments was granted
• b) goods placed under one of the following four procedures: temporary import, customs transit, duty-free trade, processing within the customs territory
• v) goods whose customs payments were paid on the basis of a conditional customs value
• g) goods whose payments were made in the form of periodic payments
• d) goods for which the required documents (except documents of a permissive nature) and information were not submitted
• j) goods released before the cargo customs declaration was filed, as well as goods placed under a procedure with a periodic, preliminary, provisional or incomplete declaration
• ye) goods cleared under the release for free circulation (import) procedure for which permission to defer payments or pay in instalments was granted

Source: Bojxona kodeksi, 15-modda; Bojxona kodeksi, 22-modda