OBS_VALUE: <ul><li><a href=https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013R0952-20221212 target=_blank>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, last updated on 30 September 2016)</a></li><li><a href=https://www.riigiteataja.ee/akt/112122019011?leiaKehtiv target=_blank>Statute of the Tax and Customs Board(Maksu- ja Tolliameti põhimäärus, RTL 2008 84 1168, adopted on 6 October 2008, last amended on 1 January 2020, §§ 1, 2, 3, 28)</a></li></ul>