Article 120 Modernised Customs Code — Regulation (EC) No 450/2008 of the European Parliament and…

Article 120

Modernised Customs Code

Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) · European Union

The results of verifying the customs declaration shall be used for the application of the provisions governing the customs procedure under which the goods are placed. Where the customs declaration is not verified, paragraph 1 shall apply on the basis of the particulars contained in the declaration. The results of the verification made by the customs authorities shall have the same conclusive force throughout the customs territory of the Community.

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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.