1.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, concerning the following: the cases in which, and the conditions under which, goods leaving the customs territory of the Community are not subject to a pre-departure declaration; the conditions under which the requirement for a pre-departure declaration may be waived or adapted; the deadline by which the pre-departure declaration is to be lodged or made available before the goods are brought out of the customs territory of the Community; any exceptions from and variations to the deadline referred to in point (c); the determination of the competent customs office at which the pre-departure declaration is to be lodged or made available and where risk analysis and risk-based export and exit controls are to be carried out, 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.