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New version applies from 30/10/2013 — introduced by 32013R0952. 232 provisions change. Recital 24 is deleted from 30/10/2013.

Recital 24

Recital 24

(24)It is appropriate to take account of the good faith of the person concerned in cases where a customs debt is incurred through non-compliance with customs legislation and to minimise the impact of negligence on the part of the debtor.

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