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Union Customs Code — Article 172

The article's text

Article 172 Acceptance of a customs declaration 1. Customs declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs. 2. The date of acceptance of the customs declaration by the customs authorities shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

2
ACADEMIC_RESEARCH_INSTITTUTION
WhoCountryWhat they wrote
Student contribution (Maastricht University)NL23) 77. 89 UCC Articles 162-163 and 166-167. 90 ibid Article 163 and Article 201; UCC-DA Annex B. 91 UCC Article 172. 92 Case C-138/10 DP grup EOOD v Direktor na Agentsia ‘Mitnitsi’ [2011] ECJ ECLI:EU:C:2011:587 [39]. 93 such as examining the declaration and o ↗
University of Bologna - PhD thesisITally implies and defines the scope of sanctioning action255. In addition, scholars256 have emphasized the role of Article 261 (ex Article 172) through which the competence to impose penalties can be inferred and implicitly recognized since the ECJ might be giv ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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