Article 161U.K.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).