The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases referred to in point (d) of the second subparagraph of Article 102(1) where the customs authorities are exempted from notification of the customs debt.
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Chapter 3 · Recovery, payment, repayment and remission of the amount of import or export duty › Section 1 · Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts › Article 106
Delegation of power
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