Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
General obligations, registration, decisions, representation and records – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority

Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.76: Supporting documents and three-year retention

Persons provide digital copies of any original paper documents used to obtain the data, provide supporting documents where needed for risk management and controls (documents available through EU CSW-CERTEX count as provided), and keep documents and information for at least three years in a form accessible and acceptable to customs, counted from the end of the relevant year.

Maintained by Gerard BlokdykVerified against the published standard

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