Judgment_paragraph 66 · Digitalnet OOD and Others v Nachalnik na Mitnicheski punkt — Varna Zapad pri Mitnitsa Varna (C-320/11, C-330/11, C-382/11, C-383/11)

66According to Article 78(2) of the Customs Code, after releasing the goods, the customs authorities may ‘inspect the commercial documents and data relating to the import or export operations in respect of the goods … or to subsequent commercial operations involving those goods’ and they may also inspect the goods. It follows that ex post inspections of the declarations may be carried out without the customs authorities being required to physically inspect the goods.