In order to supplement the rules regarding the placing of goods under a customs procedure and ensure equal treatment of the persons concerned, the power to adopt delegated acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of the rules relating to the customs declaration and the release of goods.
Chun na rialacha maidir le hearraí a chur faoi réir nós imeachta custaim a fhorlíonadh agus chun cóireáil chomhionann a áirithiú i gcomhair na ndaoine lena mbaineann, ba cheart an chumhacht a tharmligean chuig an gCoimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 290 CFAE i ndáil leis na rialacha a bhaineann leis an dearbhú custaim agus leis na hearraí a scaoileadh.