Simplified declaration
Article 83
1. Until 28 February 2034, the customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which omits certain of the data or the supporting documents referred to in Article 76. 2. Until 28 February 2031, the customs authorities may authorise the regular use of a simplified declaration. 3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by laying down the conditions for granting the authorisation referred to in paragraph 2 of this Article. 4. The Commission shall adopt implementing acts laying down the procedure for lodging a simplified declaration. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).