The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a)
the exceptions from the third subparagraph of Article 223(1);
(b)
the conditions under which equivalent goods are used in accordance with Article 223(2);
(c)
the specific cases where equivalent goods are used under the temporary admission procedure, in accordance with point (b) of Article 223(2);
(d)
the cases where the use of equivalent goods is not authorised in accordance with point (c) of Article 223(3).