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Recital 6

(6) The Special Report 4/2021 of the European Court of Auditors entitled ‘Customs controls: insufficient harmonisation hampers EU financial interests’ and the Council Conclusions of 28 June 2021 on that Special Report should be taken into account when implementing this Regulation, as the proper functioning of the internal market and the customs union requires sufficient resources and staff.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.