The EU's Risk Management rules are mainly set out in Article 46 of the Union Customs Code (UCC)
A substantial number of other provisions are also of a direct interest for the implementation of customs risk management such as
- Article 6: Means for exchange and storage of information and common data requirements
- Article 12: Communication of information and data protection
- Article 16: Electronic systems
- Articles 47 to 50: Customs controls
- And, all the rules of Titles IV, V, VI or VIII.