rec_32
Modernised Customs Code
(32) In view of the increased security-related measures introduced into the Code under Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code OJ L 117, 4.5.2005, p. 13. , the placing of goods into free zones should become a customs procedure and the goods should be subject to customs controls at entry and with regard to records.
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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.