The Commission shall specify, by means of implementing acts, the procedural rules on entry in the declarant's records referred to in Article 182, including the relevant customs formalities and controls.
Sonróidh an Coimisiún, trí bhíthin gníomhartha cur chun feidhme, rialacha maidir leis an nós imeachta i ndáil le hiontráil a dhéanamh i dtaifid an dearbhóra dá dtagraítear in Airteagal 182, lena n-áirítear na foirmiúlachtaí custaim agus na rialuithe ábhartha custaim.