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2.

Modernised Customs Code

Release for free circulation shall entail the following: the collection of any import duties due; the collection, as appropriate, of other charges, as provided for under relevant provisions in force relating to the collection of those charges; the application of commercial policy measures and prohibitions and restrictions insofar as they do not have to be applied at an earlier stage; completion of the other formalities laid down in respect of the importation of the goods.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.