The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a)
the specific time-limit, referred to in Article 263(1), within which the pre-departure declaration is to be lodged before the goods are taken out of the customs territory of the Union taking into account the type of traffic;
(b)
the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (b) of Article 263(2).