https://www.ifri.org/sites/default/files/atoms/files/pe-4-2022_mirel.pdf
https://www.nao.org.uk/wp-content/uploads/2017/07/The-Customs-Declaration-Service.pdf
https://www.kyivpost.com/opinion/14807?utm_source=newsletter&utm_medium=email&utm_campaign=27%2F03%2F2023
https://curia.europa.eu/jcms/upload/docs/application/pdf/2018-12/cp180187en.pdf