Regulation (EU) No 952/2013 of the European Parliament and of the CouncilShow full title

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)

Article 188U.K.Verification of a customs declaration

The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which has been accepted:

(a)

examine the declaration and the supporting documents;

(b)

require the declarant to provide other documents;

(c)

examine the goods;

(d)

take samples for analysis or for detailed examination of the goods.