5.

If the controls establish non-compliance with this Regulation: customs authorities shall suspend the placing under a customs procedure or detain the goods; competent authorities referred to in paragraph 3 shall detain the goods. Where goods are detained, they shall be entrusted to the competent authority in charge of applying this Regulation. That authority shall act in accordance with national legislation. Member States may delegate specific functions to other authorities.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.