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Explanation, written by a model and checked against the cited text
In point (b), the internal cross-reference changed from point (c) of Article 263(2) to point (b) of Article 263(2).
Cited: Art. 265, v1 (external, EUR-Lex) · Art. 265, v2 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version 32013R0952 → this version, detected 13 August 2026 02013R0952-20131030
Article 265
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a) the specific time-limit, referred to in Article 263(1), within which the pre-departure declaration is to be lodged before the goods are taken out of the customs territory of the Union taking into account the type of traffic;
(b) the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (c) (b) of Article 263(2).