3. The customs authorities shall, upon request and if known, provide the holder of the decision granting the application with the names and addresses of the consignee, the consignor, the declarant or the holder of the goods, the customs procedure and the origin, provenance and destination of goods suspected of infringing an intellectual property right.

(4a) 'importation of excise goods' means the entry of excise goods onto the territory of the Community - unless those excise goods have, upon their entry into the Community, been placed under a customs suspensive procedure or arrangement - or the release of excise goods from any such customs suspension procedure or arrangement;

The implementation of the Joint Declaration reinstalls a transparent and legitimate customs regime on the Moldovan-Ukrainian state border.

Statement by Arancha González, EU Spokeswoman for Trade: “The US has today requested WTO consultations concerning certain aspects of the EU customs regime.

'1. Article 2(1) of Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties must be construed as meaning that, where a post-clearance inspection has revealed an error in the tariff classification of goods indicated in a declaration for release into free circulation, and where the levying of customs duties on products covered by the heading under which those goods ought to have been classified was suspended at the date on which that d ...[+++]eclaration was accepted but had been re-established when the error was detected, the customs authorities must not take account of that suspension in order to recalculate the amount of the customs duties legally due on the date on which the declaration was accepted.

The legislative content of the Code can be subdivided into three parts: a) an introductory section which contains the basic rules and concepts of customs law (focusing on the Community's customs territory, the Customs Tariff of the European Communities, value for customs purposes and the origin of goods) and describes the provisions applicable to goods brought into the customs territory of the Community (formalities, freedom of movement etc.); b) a central section describing the various types of customs-approved treatment or use applicable to goods: customs procedures with economic impact (free zones, temporary admission, processing under customs control etc ...[+++].); reexportation of goods; destruction etc.; c) the last section focuses on the provisions governing customs debt and the rules applicable to the right of appeal in customs matters.