The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a)
the cases where the presumption laid down in Article 153(1) does not apply;
(b)
the conditions for granting facilitation in the establishment of the proof of customs status of Union goods;
(c)
the cases where the goods referred to in Article 153(3) do not have the customs status of Union goods;
(d)
the cases where the customs status of goods referred to in Article 155(2) is not altered.