art_179__para_3

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

3. The customs office at which the customs declaration is lodged shall: supervise the placing of the goods under the customs procedure concerned; carry out the customs controls for the verification of the customs declaration, referred to in points (a) and (b) of Article 188; where justified, request that the customs office at which the goods are presented carry out the customs controls for the verification of the customs declaration referred to in points (c) and (d) of Article 188; and carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.

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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.