# Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast), Article 166: Simplified declaration

Extent: E+W+S+N.I.

1. The customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars referred to in Article 162 or the supporting documents referred to in Article 163.
2. The regular use of a simplified declaration referred to in paragraph 1 shall be subject to an authorisation from the customs authorities.

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Source: https://www.legislation.gov.uk/eur/2013/952/article/166 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-952/article-166
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.