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Animals and goods exempted from official controls at border control posts The Commission shall adopt delegated acts in accordance with Article 144 to supplement this Regulation concerning rules establishing the cases where, and the conditions under which, the following categories of animals and goods are exempted from Article 47, and when such exemption is justified:

(a) goods sent as trade samples or as display items for exhibitions, which are not intended to be placed on the market;

(b) animals and goods intended for scientific purposes;

(c) goods on board means of transport operating internationally which are not unloaded and are intended for consumption by the crew and passengers;

(d) goods which form part of passengers personal luggage and are intended for personal consumption or use;

(e) small consignments of goods sent to natural persons which are not intended to be placed on the market;

(f) pet animals as defined in point (11) of Article 4 of Regulation (EU) 2016/429;

(g) goods which have undergone specific treatment and do not exceed quantities to be established in those delegated acts;

(h) categories of animals or goods posing a low risk or no specific risk and for which controls at border control posts are therefore not necessary.