The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the rules for the suspension of the time-limit for payment of the amount of import or export duty corresponding to a customs debt referred to in Article 108(3) and the period of suspension.
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Chapter 3 · Recovery, payment, repayment and remission of the amount of import or export duty › Section 2 · Payment of the amount of import or export duty › Article 115
Delegation of power
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