- To update the Guidelines TAXUD 2021/2009 and TAXUD 2027/2009 and establish precise and practical guidelines based on experience gained so far with the implementation of export/exit and import/entry rules in the context of Regulation (EC) No 648/2005.
- To clarify issues that have been identified so far as unclear to the customs officers and other stakeholders and boost the knowledge of how to implement properly and in a harmonised way the rules on export/exit and import/entry.
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