Article 235 Release of the goods where a customs declaration is lodged in the form of an entry in the declarant’s records(Article 182 of the Code)

Where the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records lays down a time limit for informing the holder of that authorisation of any controls to be performed, the goods shall be deemed to have been released at the expiry of that time-limit, unless the supervising customs office has indicated within that time-limit its intention to perform a control.

Where the authorisation does not lay down a time-limit as referred to in paragraph 1, the supervising customs office shall release the goods in accordance with Article 194 of the Code.