<ul><li><a href=https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013R0952 target=_blank>Regulation (EU) No 952/2013 on the Union Customs Code(Regulation (EU) No 952/2013 laying down the Union Customs Code, OJ L 269, p.1, adopted on 10 October 2013,  Article 211 (1) and (2))</a></li></ul>