Conferral of implementing powers
Article 176
The Commission shall specify, by means of implementing acts, the procedural rules for: (a) lodging a customs declaration in accordance with Article 171; (b) accepting a customs declaration as referred to in Article 172, including the application of those rules in the cases referred to in Article 179; (c) amending the customs declaration after the release of the goods in accordance with Article 173(3). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).