b. Customs formalities considered to be carried out by means of the act referred to in article 141, section 4, of the AD CAU

The departure of goods included in postal shipments is considered the act of declaring the export and includes the following formalities, in accordance with article 218 of AE CAU :

1. the presentation of the goods at customs, in accordance with article 267 of the CAU ;
2. the acceptance of the customs declaration by the customs authorities, in accordance with Article 172 of the UCC;
3. the release of goods by customs authorities, in accordance with Article 194 of the UCC.