Union Customs Code (UCC) - Regulation (EU) No 952/2013
General obligations, representation, decisions and records – Union Customs Code (UCC) - Regulation (EU) No 952/2013

Union Customs Code (UCC) - Regulation (EU) No 952/2013 Art.46-48: Submitting to customs controls and post-release control

What does Art.46-48 require?

Operators accept that customs may carry out risk-based controls, examinations and sampling before and after release, including audits of accounts and records, and cooperate with them.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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