The authorization referred to in Article 263 shall lay down the specific rules for the operation of the procedure and in particular shall stipulate:
the goods to which it applies,
the form of the obligations referred to in Article 266 and the reference to the guarantee to be provided by the person concerned,
the time of release of the goods,
the time limit within which the supplementary declaration must be lodged with the competent customs office designated for that purpose,
the conditions under which goods are to be covered by general, periodic or recapitulative declarations, as appropriate.