The new Union Customs Code, which entered into force on 1 May 2016, calls for economic operators and customs authorities to communicate with each other electronically.
If relevant electronic systems are not yet operating, other means of exchanging and storing information can be used, however, this exemption is available only until 31 December 2020. Any person involved in handling customs formalities or in customs controls is required to provide customs authorities with all the requisite documents, information and assistance. Such persons are obliged to store documents and other information for at least three years and they can become debtors or be fined by the government if they provide false information necessary for completing a customs declaration.
