art_108__para_3__text_1
Modernised Customs Code
When a customs declaration is lodged using an electronic data-processing technique, the customs authorities may also allow supporting documents to be lodged using that technique. Customs authorities may accept, instead of the lodging of those documents, access to the relevant data in the economic operator’s computer system. However, upon request by the declarant, the customs authorities may allow those documents to be made available after release of the goods.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.