art_173__para_2

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

2. No such amendment shall be permitted where it is applied for after any of the following events: the customs authorities have informed the declarant that they intend to examine the goods; the customs authorities have established that the particulars of the customs declaration are incorrect; the customs authorities have released the goods.

← art_173__para_1 · All articles · (a) →

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