The Commission is empowered to adopt delegated acts in accordance with Article 28 supplementing this Regulation by further specifying the timing, administration, structure and level of fees and other aspects related to the management of the sale and repurchase of CBAM certificates, as well as the organisation and use of the common central platform, seeking coherence with the procedures laid down in Commission Delegated Regulation (EU) 2023/2830 (
5
). The delegated acts shall ensure that the organisation and use of the common central platform is cost-efficient, that the level of fees is set so as to strictly cover the relevant costs and that undue administrative costs are avoided.