Article 161 Conferral of implementing powers

The Commission shall specify, by means of implementing acts, the procedural rules for:

1. (a)

   determining the competent customs offices other than the one referred to in Article 159(3), including customs offices of entry and customs offices of exit;

2. (b)

   lodging the customs declaration in the cases referred to in Article 158(2).

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).