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).
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 161 of Regulation (EU) No 952/2013 (LawPlayer, data as of 2026-07-04)
