OBS_VALUE: <ul><li><a href=http://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32009R1186 target=_blank>Council Regulation 1186/2009 setting up a Community system of reliefs from customs duty(Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty, OJ L 324, 10.12.2009, p. 23–57, articles 123 and 124)</a></li><li><a href=http://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1450274230063&uri=CELEX:32013R0952 target=_blank>EU Regulation laying down the Union Customs Code(Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, OJ L 269, 10.10.2013, p. 1–101, article 171)</a></li></ul>