Judgment_paragraph 22 · 'Unipack' АD v Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’ and Prokuror ot Varhovna administrativna prokuratura na Republika Bulgaria (C-391/19)

22As a preliminary point, it should be recalled that the Union Customs Code is based on a system of declarations (see, to that effect, judgment of 15 September 2011, DP grup, C‑138/10, EU:C:2011:587, paragraphs 33 and 34) with the aim of keeping customs formalities and controls to a minimum while preventing fraud or irregularities that could harm the EU budget. Because of the importance of those prior declarations for the proper functioning of the customs union, the Union Customs Code, in Article 15, places an obligation on declarants to provide accurate and complete information.