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Attached are links to the second draft of the Implementing and Delegated Acts for Titles I, II and III, of the Union Customs Code recently issued by the EU Commission.

These documents will be discussed at a meeting of Member States in Brussels in September. Further titles will issue in due course with the complete review of the draft texts expected to conclude by the end of 2014.

Any comments on these texts should be forwarded to importpolicy@revenue.ie