Article 161

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union

The Commission shall specify, by means of implementing acts, the procedural rules for: determining the competent customs offices other than the one referred to in Article 159(3), including customs offices of entry and customs offices of exit; lodging the customs declaration in the cases referred to in Article 158(2). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.