Judgment_paragraph 41 · SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj – Biroul Vamal de Frontieră Aeroport Cluj Napoca (C-640/21)

41In addition, according to the case-law of the Court, the Union Customs Code is based on a system of declarations 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 (judgment of 9 July 2020, Unipack, C‑391/19, EU:C:2020:547, paragraph 22 and the case-law cited).