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Article 265

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine: the specific time-limit, referred to in Article 263(1), within which the pre-departure declaration is to be lodged before the goods are taken out of the customs territory of the Union taking into account the type of traffic; the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (c) of Article 263(2).

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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.