In order to protect the financial interests of the Union and of the Member States and to supplement the rules concerning the customs debt and the guarantees, the power to adopt delegated acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of the place of incurrence of the customs debt, the calculation of the amount of import and export duty, the guarantee of that amount and the recovery, repayment, remission and extinguishment of the customs debt.
Chun leasanna airgeadais an Aontais agus na mBallstát a chosaint agus na rialacha maidir leis an bhfiach custaim agus na ráthaíochtaí a chomhlánú, ba cheart an chumhacht a tharmligean chuig an gCoimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 290 CFAE i ndáil leis an áit inar tabhaíodh an fiach custaim, ríomh an méid dleachta ar allmhairí agus ar onnmhairí, ráthaíocht an méid sin agus gnóthú, aisíocaíocht, loghadh agus múchadh an fhéich custaim.