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| Article 5 Law 2960/2001 "National Customs Code"- Official Government Gazette: Number 265/A/2001 Order concerning the regulatory framework for imposing fees: No D19A5014286/2014 | |
| b) Decree of the Governor of Independent Authority for Public Revenue No Α.1208/01.09.2021 (ΦΕΚ 4026/Β/01.09.2021, ΑΔΑ 61ΓΑ46ΜΠ3Ζ-4Φ7) c) administrative circular of Independent Authority for Public Revenue No: Ε2172/01.09.2021, AΔΑ ΩΞ5346ΜΠ3Ζ-ΔΟ7 |
| Article 3 of Law 2960/2001 "National Customs Code" - Official Government Gazette: Number 265/A/2001 | |
| Explanatory website |
| Article 142 par. 1 and 2 of the Law 2960/2001 "National Customs Code" - Official Government Gazette: Number 265/A/2001 | |
| Article 150 par. 1 of Law 2960/2001 "National Customs Code"- Official Government Gazzette: Number 265/A/2001 | |
| Article 150 par. 3 of Law 2960/2001 "National Customs Code" Official Government Gazzette: Number 265/A/2001 |
| 152 par. 6 of Law 2960/2001 National Customs Code, Official Government Gazette: Number 265/A/2001 | |
| Article 24 of the Code of Administrative Procedure – Law 2690/1999, Official Government Gazette Number 45/A/1999 | |
| Code of Administrative Judicial Procedure – Law 2717/1999 /Official Government Gazette Number 97/A/1999 |