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

28.

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

‘holder of the goods’ means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them;

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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.