3.

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the conditions for the suspension of the time limit for payment of the amount of import or export duty corresponding to a customs debt in the following situations: where an application for remission of duty is made in accordance with Article 84; where goods are to be confiscated, destroyed or abandoned to the State; where the customs debt was incurred pursuant to Article 46 and there is more than one debtor, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Those measures shall lay down, in particular, the period of the suspension, taking into account the time which is reasonable for the conclusion of any formalities or for the recovery of the amount of import or export duty corresponding to the customs debt.

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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.