Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
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The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
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;
the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (c) of Article 263(2).
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