Article 117
Modernised Customs Code
The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which they have accepted: examine the declaration and all of the supporting documents; require the declarant to present other documents; examine the goods; take samples for analysis or for detailed examination 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.