Article 40

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 be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the following: the simplifications referred to in point (a) of Article 38(2); the facilitations referred to in point (b) of Article 38(2); the more favourable treatment referred to in Article 38(6).

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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.