The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, ►C2 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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