1. The Commission is empowered to adopt delegated acts in accordance with Article 33 to supplement this Regulation by identifying the products or product groups for which the information referred to in paragraph 2 of this Article shall be provided to customs authorities. The products or product group concerned shall be chosen following a proportionate approach, building, inter alia, on the information available in the database, information encoded in the information and communication system referred to in Article 7(1), and substantiated information exchanged in the Network.

2. The person intending to place a product, covered by a delegated act adopted pursuant to paragraph 1 of this Article, under the customs procedures 'release for free circulation' or 'export' shall provide or make available to customs authorities information identifying the product, information about the manufacturer or the producer and information about the product suppliers, unless the provision of such information is already required pursuant to customs legislation referred to in Article 5, point 2, of Regulation (EU) No 952/2013.