Article 163

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union

1. The supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared shall be in the declarant's possession and at the disposal of the customs authorities at the time when the customs declaration is lodged. 2. Supporting documents shall be provided to the customs authorities where Union legislation so requires or where necessary for customs controls. 3. In specific cases, economic operators may draw up the supporting documents provided they are authorised to do so by the customs authorities.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.