32The option of applying those results is justified by the very purpose of the Customs Code, which is, as stated in recital 5 in the preamble to that code, to ensure the correct application of the duties provided for therein, while guaranteeing, as is apparent from paragraph 23 of this judgment, rapid and efficient procedures in the interests of both traders and the customs authorities, by dispensing with a systematic examination of all declared goods, thus keeping to a minimum, as stated in recital 6 in the preamble to that code, customs formalities and controls (see, to that effect, Derudder, paragraphs 42 and 45).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.