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August 15, 2019
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Risk

Photo by Markus Spiske on Unsplash

The definition ‘risk’ is provided in the Regulation (EU) No 952/2013of 9 October 2013 laying down the Union Customs Code, Article 5 (7).

‘Risk’ means the likelihood and the impact of an event occurring, with regard to the entry, exit, transit, movement or end-use of goods moved between the customs territory of the Union and countries or territories outside that territory and to the presence within the customs territory of the Union of non-Union goods, which would:

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