2.

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures defining the various roles and responsibilities of competent customs offices, and notably of the following: the customs offices of entry, import, export or exit; the customs offices carrying out the formalities for the placing of goods under a customs procedure; the customs offices granting authorisations and supervising customs procedures.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.