1. By 5 May 2025 and by 31 May every year thereafter, importers shall provide the information set out in Annex IX to the competent authorities of the Member State in which they are established. Where importers fail to provide that information, in whole or in part, they shall provide sound justification to those competent authorities for such failure and set out the actions that they have undertaken to obtain that information.
The Commission is empowered to adopt delegated acts in accordance with Article 34 to amend this Regulation by modifying the information required to be provided by importers.