The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt the measures laying down the following:
(a)
the elements which, for the purposes of determining the customs value, must be added to the price actually paid or payable, or which may be excluded;
(b)
elements which are to be used to determine the computed value;
(c)
the method of determination of the customs value in specific cases, and with regard to goods for which a customs debt is incurred after the use of a special procedure;
(d)
any further conditions, provisions and rules necessary for the application of Articles 41 and 42.