1.
Modernised Customs Code
Where a person requests that the customs authorities take a decision relating to the application of customs legislation, that person shall supply all the information required by those authorities in order for them to be able to take that decision. A decision may also be requested by, and taken with regard to, several persons, in accordance with the conditions laid down in the customs legislation.
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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.