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1.

Modernised Customs Code

Member States shall cooperate with the Commission with a view to developing, maintaining and employing electronic systems for the exchange of information between customs offices and for the common registration and maintenance of records relating, in particular, to the following: economic operators directly or indirectly involved in the accomplishment of customs formalities; applications and authorisations concerning a customs procedure or the status of authorised economic operator; applications and special decisions granted in accordance with Article 20; common risk management, as referred to in Article 25.

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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.