1. The measures designed to amend non-essential elements of this Regulation, inter alia, by supplementing it, and which relate to modifications of Annexes I, II, IV and V, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 19(2).
2. The principle that the benefits of modifications must outweigh their costs, and the principle that additional costs and burdens remain within reasonable limits shall be taken into account.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 19, concerning amendments to Annexes I, II, IV and V.
Those delegated acts shall be adopted only where they are necessary in order to take account of economic and technical developments, they do not change the optional nature of the required information and they do not impose a significant additional burden on Member States or on the respondents.
The Commission shall duly justify the statistical actions provided for in those delegated acts, using, where appropriate, input from relevant experts based on a cost-effectiveness analysis, including an assessment of the burden on the respondents and of the production costs, as referred to in point (c) of Article 14(3) of Regulation (EC) No 223/2009 of the European Parliament and of the Council (11).