Article 54
Modernised Customs Code
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the following: the rules for the calculation of the amount of import or export duty applicable to goods; further special rules for specific procedures; derogations from Articles 52 and 53, in particular to avoid the circumvention of the tariff measures referred to in Article 33(2)(h), 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.