Article 28 12.

The Commission is empowered to adopt a delegated act in accordance with Article 38 to supplement this Regulation by providing a list of Combined Nomenclature codes in accordance with Annex I to Council Regulation (EEC) No 2658/87 ( 9 ) and product descriptions corresponding to the products referred to in paragraph 1 of this Article with the aim of facilitating the work of customs authorities in relation to those products and the requirements set out in this Article and in Article 29.