In order to take into account the special fiscal regime of certain parts of the customs territory of the Union, the power to adopt delegated acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of the customs formalities and controls to be applied to the trade in Union goods between those parts and the rest of the customs territory of the Union.
Chun an córas fioscach speisialta atá i bhfeidhm i gcodanna áirithe de chríoch chustaim an Aontais a chur san áireamh, ba cheart an chumhacht a tharmligean chuig an gCoimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 290 CFAE i ndáil leis na foirmiúlachtaí custaim agus na rialuithe custaim atá le cur i bhfeidhm ar an trádáil in earraí de chuid an Aontais idir na limistéir sin agus an chuid eile de chríoch chustaim an Aontais.