30As a preliminary point, it must be pointed out that since, in Case C‑197/20, the dispute arose from BTI issued by the Principal Customs Office, Hanover, on 10 February 2016, and since, in Case C‑216/20, the facts in the main proceedings occurred in 2015, the versions of the CN applicable ratione temporis to the disputes in the main proceedings are those resulting, respectively, from Implementing Regulation 2015/1754, which entered into force on 1 January 2016, and from Implementing Regulation No 1101/2014, which entered into force on 1 January 2015 (see, to that effect, judgments of 8 September 2016, Schenker, C‑409/14, EU:C:2016:643, paragraph 10, and of 2 May 2019, Onlineshop, C‑268/18, EU:C:2019:353, paragraphs 22 to 24). The provisions of that nomenclature which are relevant to the cases in the main proceedings have, however, retained the same wording, as has been noted in paragraph 8 of the present judgment.
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