Union Customs Code (UCC) - Regulation (EU) No 952/2013
Union Customs Code: Records, Audit and Compliance

Union Customs Code (UCC) - Regulation (EU) No 952/2013 EU-UCC-14: Record-Keeping and Retention

Operators must keep documents and information relating to customs formalities for at least three years from the end of the calendar year in which the declaration was accepted, or longer where national law requires, accessible to customs authorities.

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

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