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.51: Keeping documents and information

What does Art.51 require?

Documents and information needed for customs formalities are kept for at least three years, by means accessible to and acceptable by customs, counting from the end of the year of acceptance of the release or export declaration (or of the end of end-use supervision, procedure discharge or temporary storage), extended by three years where an entry in the accounts is corrected, and until any appeal or court case ends.

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

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