The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the cases where a customs declaration may be lodged using means other than electronic data-processing techniques in accordance with Article 158(2).
Tabharfar de chumhacht don Choimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 284, chun na cásanna inar féidir dearbhú custaim a thaisceadh trí mheán seachas teicnící próiseála leictreonaí sonraí i gcomhréir le hAirteagal 158 (2) a chinneadh.