(Article 233(4)(c) of the Code, Articles 191 and 197 of this Regulation and Articles 313 and 317 of Implementing Regulation (EU) 2015/2447)
(člen 233(4)(c) zakonika, člena 191 in 197 te uredbe ter člena 313 in 317 Izvedbene uredbe (EU) 2015/2447)