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Chapter 2 · Rights and obligations of persons with regard to the customs legislation  ›  Section 3 · Decisions relating to the application of the customs legislation › Article 32

Conferral of implementing powers

The Commission shall specify, by means of implementing acts, the procedural rules for annulling, revoking or amending favourable decisions.

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

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