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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 161 CELEX: 02013R0952-20221212 Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) determining the competent customs offices other than the one referred to in Article 159(3), including customs offices of entry and customs offices of exit; (b) lodging the customs declaration in the cases referred to in Article 158(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). |