November 15, 2019
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Release of goods

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Release of goods 

"Release of goods" means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure (see explanation below) under which they are placed. 

Customs procedure 

"Customs procedure" means any of the following procedures under which goods may be placed:

  • release for free circulation;
  • special procedures:
    • transit, which shall comprise external and internal transit;
    • storage, which shall comprise customs warehousing and free zones;
    • specific use, which shall comprise temporary admission and end-use;
    • processing, which shall comprise inward and outward processing;
  • export.

Source

The definitions are provided in the Regulation (EU) No 952/2013 of 9 October 2013 laying down the Union Customs Code (UCC) Articles 5 (16), 5 (26) and 210.

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