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Showing 3641–3650 of 26790 articles for “Art. CE 5-6-2020 n° 423066”
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
Customs officers may only take statements with a view to recognising objects discovered during the visit. Where a person concerned by the visit and suspected of having committed a customs offence is t…
For the purposes of inspecting goods placed under customs supervision pursuant to Article 134 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down…
Where there are serious indications that a person is carrying narcotics concealed in his or her body, customs officers may subject the person to medical screening tests after first obtaining the perso…
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
As from the date of entry into force of the Convention signed in Schengen on 19 June 1990, customs officers vested with the duties of head of post or officials designated by them holding the grade of…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
…will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in accordance with the procedures set out in the second paragraph of a…
…hom there are plausible grounds for suspecting that he has committed or attempted to commit an offence and who is not placed in customs detention may only be heard on these facts after notification of…
In the context of the controls and investigations provided for in this Code, with the exception of those provided for in Article 64, documents, records or information used by customs officers and duly…
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