Assertion: free circulation | /r/HasProperty | articles 77(2
Facets:
Source sentences:
text: The time of acceptance of the customs declaration for release for free circulation (Articles 77(2), 172(2) and 85 UCC) determines, in principle, the date to be taken into account for calculating the amount of import duty if the goods are liable to duties (as well as value added tax and, if applicable, excise duty).