Judgment_paragraph 36 · Greencarrier Freight Services Latvia SIA v Valsts ieņēmumu dienests (C-571/12)

36In any event, as the majority of the parties which have filed written observations has pointed out, it follows from the very wording of Article 78(2) of the Customs Code that the post release inspections of the customs declarations may be carried out on the basis of written documents without the customs authorities being required physically to inspect the goods, such an inspection being provided for only where ‘it is still possible for them to be produced’ (see, to that effect, Joined Cases C‑320/11, C‑330/11, C‑382/11 and C‑383/11 Digitalnet and Others [2012] ECR, paragraphs 66 and 67).