art_198__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 costs of the measures referred to in paragraph 1 shall be borne: in the case referred to in point (a) of paragraph 1, by any person who was required to fulfil the obligations concerned or who withheld the goods from customs supervision; in the cases referred to in points (b) and (c) of paragraph 1, by the declarant; in the case referred to in point (d) of paragraph 1, by the person who is required to comply with the conditions governing the release of the goods; in the case referred to in point (e) of paragraph 1, by the person who abandons the goods to the State.

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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.