[159]
Article 273. Release of goods in case of violation of
customs legislation
In the case of violations of customs legislation, the release of goods
may be made before completion of proceedings
on violation of customs
legislation under the conditions that:
the goods have not been seized or seized in accordance with the law;
the goods are not subject to confiscation or circulation to the state
revenue in accordance
with the legislation;
the declarant is provided for the payment of customs duties, which
may be accrued as a result of consideration
of the case of violation of
customs legislation, and fines or other penalties provided for by law.
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