Article 131 Delegation of power

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

1. (a)

   X1the cases where the obligation to lodge an entry summary declaration is waived, in accordance with point (b) of Article 127(2);

2. (b)

   the specific time-limit referred to in Article 127(3) and (7), within which the entry summary declaration is to be lodged before the goods are brought into the customs territory of the Union, taking into account the type of goods or traffic;

3. (c)

   the cases referred to in Article 127(6) and the other persons who may be required to provide particulars of the entry summary declaration in those cases.