OBS_VALUE: <ul><li><a href=https://finances.belgium.be/fr/douanes_accises/entreprises/douane target=_blank>website of Belgium Administration of Customs and Excises(Service Federal Finances )</a></li><li><a href=https://eur-lex.europa.eu/eli/reg/2022/2399/oj target=_blank>Regulation (EU) 2022/2399 on establishing the European Union Single Window Environment for Customs(Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013, OJ L 317, adopted on 23 November 2022, Articles 3 (1)(b) and 8 (1) )</a></li></ul>