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Union Customs Code — Article 51

The article's text

Article 51 Keeping of documents and other information 1. The person concerned shall, for the purposes of customs controls, keep the documents and information referred to in Article 15(1) for at least three years, by any means accessible by and acceptable to the customs authorities. In the case of goods released for free circulation in circumstances other than those referred to in the third subparagraph, or goods declared for export, that period shall run from the end of the year in which the customs declarations for release for free circulation or export are accepted. In the case of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, that period shall run from the end of the year in which they cease to be subject to customs supervision. In the case of goods placed under another customs procedure or of goods in temporary storage, that period shall run from the end of the year in which the customs procedure concerned has been discharged or temporary storage has ended. from the end of the year in which the customs procedure concerned has been discharged or temporary storage has ended. 2. Without prejudice to Article 103(4), wh
full text
ere a customs control in respect of a customs debt shows that the relevant entry in the accounts has to be corrected and the person concerned has been notified of this, the documents and information shall be kept for three years beyond the time-limit provided for in paragraph 1 of this Article. Where an appeal has been lodged or where court proceedings have begun, the documents and information shall be kept for the period provided for in paragraph 1 or until the appeals procedure or court proceedings are terminated, whichever is the later.

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.

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ACADEMIC_RESEARCH_INSTITTUTION
2
other
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business association
WhoCountryWhat they wrote
FEPORTBEther strengthen common risk management, FEPORT recommends making the implementation of the control recommendations referred to in article 51(6) mandatory. 3. Temporary storage and customs warehouses FEPORT members – terminal operators active in the seaports of ↗
Außenwirtschaftsrunde e.V.DEull access to traders to data relating to their own business transactions is a must to enable effective corporate control. • From Article 51 onwards, the new EU Customs Authority is established, supposed to essentially take on coordinating and supporting tasks ↗
Außenwirtschaftsrunde e.V.DEgeräumt werden, die ihre eigenen Geschäftsvorfälle betreffen, um eine effektive unternehmenseigene Kontrolle zu ermöglichen. • Ab Artikel 51 wird die neue EU-Zollagentur ("EU Customs Authority") etabliert, die im Wesentlichen koordinierende und unterstützende ↗
Student contribution (Maastricht University)NLRights of the European Union (Article 6[1] TEU), as well as the Protocols and Annexes to the Treaties (Article 51 TEU). 14 citizens may enforce the law before the national courts as ruled in the seminal case Van Gen den Loos.29 Meanwhile, direct applicability ↗
University of Bologna - PhD thesisITderstanding the meaning and implications of the reference to the implementation of EU law by the Member States in conformity with article 51.1 of the EU Charter.” 298 C. Stark, “Ein Grundrechtskatalog fur die Europaischen Gemeinschaften” (1981), Europaische Gr ↗

Source: public consultation submissions and position papers. n = 5 mentions; counted as a literal reference to the article number.

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