The Commission shall be empowered to adopt delegated acts in accordance with Article 42 concerning:
a list of those agricultural products used in the manufacturing of non-Annex I goods, for which inward processing certificates may be issued;
the rights derived from the inward processing certificate and its legal effects;
the transfer of rights derived from inward processing certificates between operators;
the rules necessary for the reliability and the efficiency of the inward processing certificate system, concerning the authenticity of the certificate, its transfer or restrictions on its transfer.