TITLE VIIIGOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 1Formalities prior to the exit of goods

Article 265Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:

  1. (a)

    the specific time-limit, referred to in Article 263(1), within which the pre-departure declaration is to be lodged before the goods are taken out of the customs territory of the Union taking into account the type of traffic;

  2. (b)

    X1the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (b) of Article 263(2).