HAVING REGARD to the Customs Code in force at the time the Court's audit was performed and RECALLING that the Modernised Customs Code, the application of which is pending, establishes a new regime for simplifications;
VÕTTES ARVESSE kontrollikoja auditi tegemise ajal kehtinud tolliseadustikku ning TULETADES MEELDE, et veel mitte kohaldatava ajakohastatud tolliseadustikuga kehtestatakse uus lihtsustamise kord;