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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 76 CELEX: 02013R0952-20221212 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) determining the customs value in accordance with Articles 70(1) and (2) and Articles 71 and 72, including those for adjusting the price actually paid or payable; (b) the application of the conditions referred to in Article 70(3); (c) determining the customs value referred to in Article 74.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). |