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3. The Commission is empowered to adopt delegated acts in accordance with Article 102 which are necessary 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, supplementing this Regulation with rules, where the proper management of that system so requires, on additional requirements with respect to customs procedures, and in particular to those laid down in Regulation (EU) No 952/2013.

1. The management and control systems set up by the Member States in accordance with Article 59(2) shall include systematic checks which target, inter alia, the areas where the risk of errors is the highest. Member States shall ensure that a level of checks needed for an effective management of the risks to the financial interest of the Union is carried out. The relevant authority shall draw its check sample from the entire population of applicants comprising, where appropriate, a random part and a risk-based part.

2. Checks of operations receiving aid from financial instruments as referred to in Article 58 of Regulation (EU) 2021/1060 shall be carried out only at the level of the holding fund and specific funds, and, in the context of guarantee funds, at the level of bodies delivering the underlying new loans. Checks shall not be carried out at the level of the EIB or other international financial institutions in which a Member State is a shareholder.

4. As regards measures referred to in agricultural legislation, the Commission shall adopt implementing acts laying down rules necessary for the uniform application of this Article, and in particular:

(a) with regard to hemp as referred to in Article 4(4), second subparagraph, of Regulation (EU) 2021/2115, rules on the specific control measures and methods for determining tetrahydrocannabinol levels;

(b) with regard to cotton as referred to in Title III, Chapter II, Section 3, Subsection 2, of Regulation (EU) 2021/2115, a system for checks of the approved interbranch organisations;

(c) with regard to wine as referred to in Regulation (EU) No 1308/2013, rules on the measurement of areas, on checks and on rules governing the specific financial procedures for the improvement of checks;

(d) the tests and methods to be applied in order to establish the eligibility of products for public intervention and private storage, and the use of tendering procedures, both for public intervention and for private storage;

(e) other rules on the checks to be conducted by the Member States as regards the measures laid down in Chapter IV of Regulation (EU) No 228/2013 and in Chapter IV of Regulation (EU) No 229/2013.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).