55It should be noted that such a reference is of particular importance in the context of the rules laid down in the implementing regulations, inasmuch as it permits the customs authorities to verify, at the material time, that all the requirements regarding the exemption from anti-dumping and countervailing duties at issue have been satisfied (see, to that effect, judgment of 29 July 2010, Isaac International, C‑371/09, EU:C:2010:458, paragraph 43).
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