The Commission shall specify, by means of implementing acts, the procedural rules for:
(a)
determining the customs value in accordance with Articles 70(1) and (2) and Articles 71 and 72, including those for adjusting the price actually paid or payable;
(b)
the application of the conditions referred to in Article 70(3);
(c)
determining the customs value referred to in Article 74.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).