In order to ensure that the checks are carried out correctly and efficiently and that the eligibility conditions are verified in an efficient, coherent and non-discriminatory manner which protects the financial interest of the Union, the Commission shall be empowered to adopt delegated acts in accordance with Article 115, laying down, where the proper management of the system so requires, additional requirements with respect to customs procedures, and in particular to those laid down in Regulation (EC) No 952/2013 of the European Parliament and of the Council [32].
Chun a áirithiú go gcuirfear i bhfeidhm ar bhealach ceart éifeachtúil na seiceálacha agus go ndéanfar comhlíonadh na gcoinníollacha incháilitheachta a fhíorú ar bhealach éifeachtúil comhtháite agus neamh-idirdhealaitheach lena gcosnófar leas airgeadais an Aontais, tabharfar an chumhacht don Choimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 115, lena leagtar síos ceanglais bhreise i ndáil le nósanna imeachta custaim, go háirithe iad siúd a leagtar síos i Rialachán (CE) Uimhir 952/2013 ó Pharlaimint na hEorpa agus ón gComhairle [32] má theastaíonn sin chun an córas a bhainistiú go cuí.