Regulation (EU) No 952/2013 Article 88

Delegation of power

Article 88

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: (a) the rules for the calculation of the amount of import or export duty applicable to goods for which a customs debt is incurred in the context of a special procedure, which supplement the rules laid down in Articles 85 and 86; (b) the cases referred to in Article 86(4); (c) the time-limit referred to in Article 87(2).

Read the full instrument → · Read this in context: Section 3 — Provisions common to customs debts incurred on import and export →

Other provisions in Section 3 — Provisions common to customs debts incurred on import and export

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 88 of Regulation (EU) No 952/2013 (LawPlayer, data as of 2026-07-04)

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