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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) article 232 CELEX: 02013R0952-20221212 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules to apply points (b) to (f) of Article 226(3) and points (b) to (f) of Article 227(2) in the customs territory of the Union, taking into account the needs of the Union.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). |