<ul><li><a href=https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013R0952-20200101 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, last updated on 30 September 2016, Article 22(5))</a></li></ul>