In order to ensure free movement of Union goods in the customs territory of the Union and customs treatment of non-Union goods brought into that territory, the power to adopt delegated acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of the determination of the customs status of goods, the loss of the customs status of Union goods, the preservation of that status for goods temporarily leaving the customs territory of the Union and the duty relief for returned goods.
Chun saorghluaiseacht earraí de chuid an Aontais a áirithiú i gcríoch chustaim an Aontais agus cóireáil chustaim a áirithiú i gcás earraí nach earraí de chuid an Aontais iad atá arna dtabhairt isteach sa chríoch sin, ba cheart an chumhacht a tharmligean chuig an gCoimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 290 CFAE i ndáil le cinneadh a dhéanamh i dtaobh stádais custaim earraí, cailliúint stádais custaim earraí Aontais, chaomhnú an stádais sin i gcás earraí a fhágann críoch chustaim an Aontais go sealadach, agus an faoiseamh ó dhleacht i gcás earraí arna dtabhairt ar ais.