Se otorgan a la Comisión los poderes para adoptar actos delegados con arreglo al artículo 284, por los que se determinen:Por su conocimiento aduanero, el Agente de Aduanas-Representante Aduanero es garantía en la aplicación de la normativa aduanera, lo que conlleva una seguridad en el momento de tener que rendir cuentas durante el periodo de lo

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