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2.

Modernised Customs Code

‘customs legislation’ means the body of legislation made up of the following: the Code and the provisions adopted at Community level and, where appropriate, at national level, to implement it; the Common Customs Tariff; the legislation setting up a Community system of reliefs from customs duties; international agreements containing customs provisions, insofar as they are applicable in 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.