Recital 33
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
(33) It is appropriate to establish the place where the customs debt is incurred and where the import or export duty should be recovered.
← Recital 32 · All articles · Recital 34 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.