Post-release controls
Article 68
1. For the purpose of customs controls, the customs authorities may, after the release of the goods: (a) verify the accuracy and completeness of the data provided or made available and the existence, authenticity, accuracy and validity of any supporting document; (b) examine the accounts of the economic operator and other records relating to the operations in respect of the goods in question and prior or subsequent commercial operations involving those goods; (c) examine such goods and take samples where appropriate and where it is still possible for them to do so; (d) access economic operators’ systems to verify compliance with the obligation to provide or make available data to the EU Customs Data Hub. 2. The controls referred to in paragraph 1 may be carried out at the premises of the importer, exporter, holder of the goods, any other person directly or indirectly involved in the operations in respect of the goods in question in a business capacity or any other person in possession of the documents and data referred to in that paragraph for business purposes. 3. The Commission shall adopt implementing acts laying down the measures to apply to the controls referred to in paragraph 1 of this Article, including where operations take place in more than one Member State, and on the application of appropriate methodologies in the context of such controls. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).