(b)

where the goods cannot be released for any of the following reasons: it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities; the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided; payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period; the goods are subject to prohibitions or restrictions;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.