Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.8-9: Decisions: applications, compliance and internal controls

Applicants provide all information needed for a decision; holders comply with the obligations of the decision, continuously monitor fulfilment of its criteria, conditions and obligations, establish internal controls able to prevent, detect and correct illegal or irregular transactions, and inform customs without delay of anything that could affect the decision; customs monitor holders, assess their risk profile and report decisions and monitoring to the EU Customs Authority.