Article 99 Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:

1. (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;

2. (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;

3. (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);

4. (d)

   time-limits for the release of a guarantee.