Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (c. 952)

TITLE III CUSTOMS DEBT AND GUARANTEES

CHAPTER 3 Recovery, payment, repayment and remission of the amount of import or export duty

Section 3 Repayment and remission

Article 122 Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, laying down the rules with which it has to comply when taking a decision referred to in Article 116(3) and in particular on the following:

(a)

the conditions for the acceptance of the file;

(b)

the time-limit to take a decision and the suspension of that time-limit;

(c)

the communication of the grounds on which the Commission intends to base its decision, before taking a decision which would adversely affect the person concerned;

(d)

the notification of the decision;

(e)

the consequences of a failure to take a decision or to notify such decision.