10. Based on risk analysis, when carrying out physical customs controls on the ozone- depleting substances, products and equipment covered by this Regulation, the customs authority shall, in particular, verify the following on imports and exports:
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(a)
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that the goods presented correspond to those described in the licence and in the customs declaration;
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(b)
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that the goods are appropriately labelled in accordance with Article 15(5) before those goods are released for free circulation.
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The importer or exporter shall make the licence available to customs authorities during the controls in accordance with Article 15 of Regulation (EU) No 952/2013.