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New version applies from 30/10/2013 — introduced by 32013R0952. 232 provisions change. Recital 27 is deleted from 30/10/2013.

Recital 27

Recital 27

(27)The rules for customs declarations and for the placing of goods under a customs procedure should be modernised and streamlined, in particular by requiring that customs declarations be, as a rule, made electronically and providing for only one type of simplified declaration.

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