OBS_VALUE: §4-1 of the new Law on import and export of goods outlines the process of transition to free disposition (overgang fri disponering) which entails the release of goods before determination and payment of duties. Releasing an undecleared good can be permitted by the customs authorities. The authority can provide for the conditions for this release regarding security guarantees, locking and sealing, use of and costs of a customs guard, and liability in the case of violations.