The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases where the customs declaration is invalidated after the release of the goods, as referred to in Article 174(2).
Tabharfar de chumhacht don Choimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 284, chun na cásanna maidir lena bhfuil an dearbhú custaim ó bhail tar éis na hearraí a scaoileadh a chinneadh, amhail dá dtagraítear in Airteagal 174(2).