The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
(a)
the specific cases, referred to in point (c) of Article 89(8), where no guarantee is required for goods placed under the temporary admission procedure;
(b)
the form of the guarantee, referred to in point (c) of Article 92(1), and the rules concerning the guarantor referred to in Article 94;
(c)
the conditions for the granting of an authorisation to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver referred to in Article 95(2);
(d)
time-limits for the release of a guarantee.