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

1. (a)

   the cases where the waiver referred to in the second subparagraph of Article 18(2) does not apply;

2. (b)

   the cases where the evidence of empowerment referred to in the first subparagraph of Article 19(2) is not required by the customs authorities.