Artikel 3.43 Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures

3.43 Standard When an offence has been detected, the Customs shall not wait for the completion of administrative or legal action before they release the goods, provided that the goods are not liable to confiscation or forfeiture or to be needed as evidence at some later stage and that the declarant pays the duties and taxes and furnishes security to ensure collection of any additional duties and taxes and of any penalties which may be imposed.