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Chapter 2 · Placing goods under a customs procedure  ›  Section 3 · Simplified customs declarations › Article 168

Delegation of power

The Commission shall be empowered to adopt delegated acts in accordance with Article 284, in order to determine:

(a) 

the conditions for granting the authorisation referred to in Article 166(2);

(b) 

the specific time-limit referred to in the first subparagraph of Article 167(1) within which the supplementary declaration is to be lodged;

(c) 

the specific time-limit referred to in the second subparagraph of Article 167(1) within which supporting documents are to be in the possession of the declarant;

(d) 

the specific cases where the obligation to lodge a supplementary declaration is waived in accordance with point (b) of Article 167(2).

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