81However, as the Court has already held, that rule applies, according to the wording of Article 221(3) of the Customs Code, only to the communication of the amount of duty to the debtor, and its implementation, in that respect, is a matter for the national customs authorities alone, who are competent to make such a communication (see, to that effect, judgment of 13 March 2003, Netherlands v Commission, C‑156/00, EU:C:2003:149, paragraphs 63 and 64).
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