21‘Supervision by the customs authorities’ is defined in Article 4(13) of the Customs Code as meaning ‘action taken in general by those authorities with a view to ensuring that customs rules and, where appropriate, other provisions applicable to goods subject to customs supervision are observed’. Under Article 37 of that code, goods brought into the customs territory of the Community are, from the time of their entry, subject to customs supervision. In the course of such supervision they may be subject to control by those authorities in accordance with the provisions in force, and remain under such supervision for as long as necessary to determine their customs status, and, in the case of non-Community goods, until their customs status is changed, they enter a free zone or free warehouse or they are re-exported or destroyed in accordance with Article 182.
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