Article 27
1. The Commission shall be empowered to adopt delegated acts in accordance with Article 31 to effect transfers between categories of products set out in section A of Annex I and advance use or carry-over of portions of specific quantitative limits referred to in Article 26 from one year to another. Where a delay in the imposition of measures referred to in the first subparagraph would cause damage to the Union industry by impeding outward processing trade given the legal requirement to operate such transfers from one year to the next, and such damage would be difficult to repair, and therefore imperative grounds of urgency so require, the procedure provided for in Article 32 shall apply to delegated acts adopted pursuant to the first subparagraph of this paragraph. 2. However, automatic transfers in accordance with paragraph 1 may be carried out within the following limits: (a) transfer between categories of products set out in section A of Annex I of up to 20 % of the quantitative limit established for the category to which the transfer is made, (b) carry-over of a specific quantitative limit from one year to another of up to 10,5 % of the quantitative limit established for the actual year of utilisation, (c) advance use of a specific quantitative limit of up to 7,5 % of the quantitative limit established for the actual year of utilisation. 3. The Commission shall be empowered to adopt delegated acts in accordance with Article 31 to adjust the specific quantitative limits where there is a need for additional imports. Where there is a need for additional imports and where a delay in the adjustment of the specific quantitative limits would cause damage to the Union industry by impeding access to such required additional imports which would be difficult to repair, and therefore imperative grounds of urgency so require, the procedure provided for in Article 32 shall apply to delegated acts adopted pursuant to the first subparagraph of this paragraph.. 4. The Commission shall inform the third country or third countries concerned of any measures taken pursuant to this Article.