5.
Modernised Customs Code
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following: the cases in which and conditions under which the first subparagraph of paragraph 4 shall not apply; the period referred to in the first subparagraph of paragraph 4, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.