In order to ensure a consistent and equal treatment of persons concerned by customs formalities and controls, the power to adopt delegated acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of determining other cases where the customs representative is not obliged to be established in the customs territory of the Union and rules relating to decisions taken by the customs authorities, including those relating to binding information, authorised economic operator and simplifications.
Chun a áirithiú go gcaithfear go comhsheasmhach agus go comhionann le daoine lena mbaineann foirmiúlachtaí agus rialuithe custaim ba cheart an chumhacht a tharmligean chuig an gCoimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 290 CFAE i ndáil le cásanna eile a chinneadh nach bhfuil oibleagáid ar an ionadaí custaim a bheith bunaithe i gcríoch chustaim an Aontais agus rialacha a bhaineann le cinntí arna ndéanamh ag na húdaráis chustaim, lena n-áirítear na cinn sin a bhaineann le faisnéis cheangailteach, leis an oibreoir eacnamaíoch údaraithe agus le simplithe.