Release of the goods
Article 77
1. The customs authorities responsible for placing the goods in a customs procedure in accordance with Article 6(1), point (d), and Article 6(2) shall decide on the release of the goods, taking into account the results of the risk analysis of the data in the customs declaration or the data provided or made available by the importer or exporter or holder of the transit procedure and, where applicable, the results of any control or risk mitigation measure. 2. The release of the goods shall not be considered to be proof of conformity. 3. Goods shall be released if the following conditions are met: (a) the customs authorities have been informed of which person is the importer, exporter or holder of the transit procedure responsible for the goods; (b) the conditions for placing the goods under the customs procedure concerned pursuant to Articles 74, 109, 114, 140, 142, 145, 153, 156, 158 and 161 have been met; and (c) the goods have not been selected for any control or have been selected for controls and those controls did not result in any findings that justify refusing the release of those goods. 4. The customs authorities shall refuse the release in any of the following cases: (a) where the conditions for placing the goods under the customs procedure concerned have not been met, including any Union non-customs formalities as defined in Article 2, point (11), of Regulation (EU) 2022/2399 relevant for the goods; (b) where they have any evidence that the goods do not comply with the relevant other legislation applied by the customs authorities; (c) where they have evidence that the data provided or made available is not accurate. 5. The customs authorities shall suspend the release in any of the following cases: (a) where they have reason to believe that the goods do not comply with customs legislation or other legislation applied by the customs authorities or that they do present a serious risk to human, animal or plant health and life, or to the environment, or to any other public interest; (b) where other competent authorities have so requested in accordance with other legislation applied by the customs authorities. A systematic infringement, determined for an economic operator in accordance with Article 276(5), shall constitute a reason to believe, as referred to in point (a) of the first subparagraph of this paragraph, in respect of all goods notified as available for the release for free circulation by that economic operator within at least six months from the determination of the infringement. 6. Where the release has been suspended in accordance with paragraph 5, the customs authorities shall carry out the consultations provided for in the relevant other legislation applied by the customs authorities, and: (a) if the other competent authorities have so requested in accordance with the relevant other legislation applied by the customs authorities, refuse the release; (b) if the other competent authorities have approved the release, release the goods; (c) if the other competent authorities have not replied within the time limit determined in the relevant other legislation applied by the customs authorities or, in the absence of such time limit, within five days, release the goods; or (d) if the other competent authorities requested to do so because they notified the customs authorities that more time is needed to assess whether the goods comply with the relevant other legislation applied by the customs authorities, maintain the suspension for no longer than 90 days. 7. Without prejudice to the relevant other legislation applied by the customs authorities, the customs authorities shall be deemed to have released the goods where they have not selected them for any control within a reasonable period after: (a) the goods of importers for distance sales have arrived in the customs territory of the Union; (b) the goods of importers have arrived at their final destination; or (c) the exporter has sent the pre-departure information. 8. Where the customs authorities suspend the release of the goods in accordance with paragraph 5, or refuse the release of the goods in accordance with paragraph 4 or paragraph 6, point (a), they shall record their decision and any other information required by Union law in the EU Customs Data Hub, where applicable. That information shall be made available to the other customs authorities. 9. Where the customs authorities have refused the release of the goods in accordance with paragraph 4 or paragraph 6, point (a): (a) if the other competent authorities have not objected, the goods may be subsequently placed under another customs procedure with an indication that the goods had been previously refused for another customs procedure; (b) if the other competent authorities have objected to placing the goods under a customs procedure, the customs authorities shall record that information in the EU Customs Data Hub and act in accordance with Title V, Chapter 4. 10. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by: (a) determining the reasonable periods of time referred to in paragraph 7 of this Article; (b) further specifying the specific cases listed in paragraph 7 of this Article; or (c) establishing additional special cases in which customs authorities are deemed to have released the goods.