2.
Modernised Customs Code
The three-year period referred to in paragraph 1 may be exceeded in order to take account of special circumstances.
← art_130__para_1__text_1 · All articles · art_130__para_2__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.