(8)Given the large volume of small parcels entering the Union to be dealt with by the customs administrations, the short implementation phase and the need for the national IT tools to be used to establish the simplified temporary tariff treatment, the challenge for Member States to ensure the practical implementation of the elimination of the threshold-based relief needs to be recognised. If traditional own resources based on the application of the simplified temporary tariff treatment prove to be irrecoverable, these challenging circumstances need to be taken into account in assessing whether the relevant Member State should be released from the obligation to place at the disposal of the Commission the amounts corresponding to established duties pursuant to Article 13(2), point (b), of Council Regulation (EU, Euratom) No 609/2014note.
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