The purpose of the CRS is:
(a) to determine for each importer who has opted for the adjustment of his import duties in accordance with Article 10 (2) ...
- the amount of the import duties on consignments imported during the trial period calculated in accordance with this Regulation on the basis of the import price for each consignment imported,
- the positive or negative balance between the amount referred to in the first indent and the amount of the import duties on those imports, determined and collected in accordance with ......, thus enabling the competent authorities and importers to undertake, as appropriate, the adjustment of the amount of underpayments and overpayments, ...
