Delegation of powers
Article 4
The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by specifying which provisions of the customs legislation concerning the provision of data, the proof of customs status and the use of the internal Union transit procedure apply to the trade in Union goods referred to in Article 1(4) and laying down simplifications of those provisions, provided that those delegated acts do not affect the proper application of the relevant fiscal measures. Those delegated acts may address particular circumstances pertaining to the trade in Union goods involving only one Member State.