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