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Import and Export Manual for low value shipments

b. Customs formalities that are considered carried out

The presentation is considered the act of customs declaration and includes the following formalities in accordance with article 218 of AE CAU :

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