5.
Modernised Customs Code
In the case referred to in paragraph 1(k), the customs debt shall not be extinguished in respect of any person or persons who attempted deception.
← art_86__para_4__text_1 · All articles · art_86__para_5__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.