OBS_VALUE: Other relevant sources:Regulation (EU) No 952/2013 on the Union Customs Code	Regulation (EU) No 952/2013 laying down the Union Customs Code, OJ L 269, p.1, adopted on 10 October 2013,  Articles 18, 211, Link: http://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1457706993780&uri=CELEX:02013R0952-20131030Royal Decree on Customs declarations and Customs Brokerage (Real Decreto 335/2010, de 19 de marzo, por el que se regula el derecho a efectuar declaraciones en aduana y la figura del representante aduanero), adopted on 19 March 2010, last amended on 14 May 2014, Article 4, Link: https://www.boe.es/buscar/act.php?id=BOE-A-2010-5944Law on the Organization of Land Transport (Ley 16/1987, de 30 de julio, de Ordenación de los Transportes Terrestres), adopted on 30 July 1987, last amended on 2 August 2022, Article 119(1), Link: https://www.boe.es/buscar/act.php?id=BOE-A-1987-17803Regulation on Land Transport Management (Real Decreto 1211/1990 por el que se aprueba el Reglamento de la Ley de Ordenación de los Transportes Terrestres), adopted on 28 September 1990, last amended on 21  November 2015, Articles 167-170, Link: https://www.boe.es/buscar/act.php?id=BOE-A-1990-24442