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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) article 184 CELEX: 02013R0952-20221212 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on entry in the declarant's records referred to in Article 182, including the relevant customs formalities and controls.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). |