Article 188

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

The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which has been accepted: examine the declaration and the supporting documents; require the declarant to provide other documents; examine the goods; take samples for analysis or for detailed examination of the goods.

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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.