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This document outlines the procedures and data requirements for customs declarations within the European Union, detailing specific data elements and sub-elements necessary for the proper declaration of goods, including various identifiers and details required from importers and exporters.
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A Commission Delegated Regulation in the EU allows the European Commission to adopt regulations that supplement existing legislation in areas outlined in EU law, providing detailed requirements and guidelines.
Entities or organizations that fall under the scope of specific EU legislation, including businesses operating within regulated sectors, must file the Commission Delegated Regulation.
To fill out a Commission Delegated Regulation, one must follow the specified guidelines provided by the relevant EU legislation, typically involving submission of required data and adherence to specified formats and deadlines.
The purpose is to ensure the uniform application of EU laws by establishing detailed rules that support the legislative framework and enhance regulatory efficiency.
Information requirements may vary by regulation, but generally include data related to compliance metrics, operational details, and any other specifications outlined in the underlying legislation.
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EU regulation customs declaration goods declaration data elements import procedures export procedures customs compliance Annex B Commission Delegated Regulation customs data requirements

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