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Ba cheart Rialachán (CE) Uimh. 450/2008 ó Pharlaimint na hEorpa agus ón gComhairle an 23 Aibreán 2008 lena leagtar síos Cód Custaim an Chomhphobail (Cód Custaim Nuachóirithe) [11] a chur san áireamh freisin, ar rialachán é a bhfuil feidhm ag a fhorálacha i gcéimeanna éagsúla de réir Airteagal 188 de.
Consideration should also be given to Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) [11] whose provisions are applicable in different phases according to Article 188 thereof.