# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, 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)

Extent: E+W+S+N.I.

1. 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.
2. 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.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/235 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-235
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.