TITLE IGENERAL PROVISIONS

CHAPTER 2Rights and obligations of persons with regard to the customs legislation

Section 4Authorised economic operator

Article 40Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the following:

  1. (a)

    the simplifications referred to in point (a) of Article 38(2);

  2. (b)

    the facilitations referred to in point (b) of Article 38(2);

  3. (c)

    the more favourable treatment referred to in Article 38(6).