TITLE VIIIDEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY

CHAPTER 1Goods leaving the customs territory

Article 176Measures establishing certain details

1.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, concerning the following:

(a)

the cases in which, and the conditions under which, goods leaving the customs territory of the Community are not subject to a pre-departure declaration;

(b)

the conditions under which the requirement for a pre-departure declaration may be waived or adapted;

(c)

the deadline by which the pre-departure declaration is to be lodged or made available before the goods are brought out of the customs territory of the Community;

(d)

any exceptions from and variations to the deadline referred to in point (c);

(e)

the determination of the competent customs office at which the pre-departure declaration is to be lodged or made available and where risk analysis and risk-based export and exit controls are to be carried out,

shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

2.

In adopting those measures, account shall be taken of the following:

(a)

special circumstances;

(b)

the application of those measures to certain types of goods traffic, modes of transport or economic operators;

(c)

international agreements which provide for special security arrangements.