Union Customs Code — Article 224

The article's text

Article 224
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a) 
the exceptions from the third subparagraph of Article 223(1);
(b) 
the conditions under which equivalent goods are used in accordance with Article 223(2);
(c) 
the specific cases where equivalent goods are used under the temporary admission procedure, in accordance with point (b) of Article 223(2);
(d) 
the cases where the use of equivalent goods is not authorised in accordance with point (c) of Article 223(3).

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

business association

Who	Country	What they wrote
EuroCommerce	BE	tween VAT and customs legislation, such as between the IOSS VAT scope and the new customs competent office rule. In this example, Article 224(1) of the Implementing Act creates non-IOSS eligible shipments < 150 EUR, such as B2B and excisable products. That obl ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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