Version in force 12 December 2022

Previous version, in force 1 January 2020 02013R0952-20200101 → this version, in force 12 December 2022 02013R0952-20221212

Article 5 Definitions For the purposes of the Code, the following definitions shall apply: (1) "customs authorities" means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation; (2) "customs legislation" means the body of legislation made up of all of the following: (a) the Code and the provisions supplementing or implementing it adopted at Union or national level; (b) the Common Customs Tariff; (c) the legislation setting up a Union system of reliefs from customs duty; (d) international agreements containing customs provisions, insofar as they are applicable in the Union; (e) Regulation (EU) 2022/2399 of the European Parliament and of the Council Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013 (OJ L 317, 9.12.2022, p. 1). and the provisions supplementing or implementing it; (3) "customs controls" means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods moved between the customs territory of … 1,505 unchanged words … waybill, for the actual carriage of the goods out of the customs territory of the Union; (41) "buying commission" means a fee paid by an importer to an agent for representing him or her in the purchase of goods being valued.

Previous version, in force 1 January 2020 02013R0952-20200101 → this version, in force 12 December 2022 02013R0952-20221212

Article 163 Supporting documents 1. The supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared shall be in the declarant's possession and at the disposal of the customs authorities at the time when the customs declaration is lodged. The supporting documents for the applicable Union non-customs formalities listed in the Annex to Regulation (EU) 2022/2399 shall be deemed to be in the possession of the declarant and at the disposal of the customs authorities at the time when the customs declaration is lodged, provided that those authorities are able to obtain the necessary data from the corresponding Union non-customs systems through the European Union Customs Single Window Certificates Exchange System in accordance with Article 10(1), points (a) and (c), of that Regulation. 2. Supporting documents shall be provided to the customs authorities where Union legislation so requires or where necessary for customs controls. 3. In specific cases, economic operators may draw up the supporting documents provided they are authorised to do so by the customs authorities.