(a)
Modernised Customs Code
at the moment of their entry into a free zone, unless they have already been placed under another customs procedure;
← art_157__para_3__text_1 · All articles · art_157__para_3__point_a__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.