b. Customs formalities considered to have been completed

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 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.