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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 107

Conferral of implementing powers

The Commission shall adopt, by means of implementing acts, measures to ensure mutual assistance between the customs authorities in case of incurrence of a customs debt.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

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