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Dispute settlement Where disputes arise in relation to the verifications referred to in Article 32 which cannot be settled between the customs authorities requesting the verification and the customs authorities responsible for carrying it out or where they raise a question as to the interpretation of this Regulation, they shall be submitted to the Customs Code Committee instituted by Council Regulation (EEC) No 2913/92(3). The settlement of disputes between the importer and the customs authorities of the importing country shall be in accordance with the legislation of that country.