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4.

Modernised Customs Code

The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down in particular, rules in respect of the following: the granting of the authorisation referred to in paragraph 1; the cases in which review of the authorisation is to be carried out; the conditions under which the authorisation is granted; identification of the customs authority competent for the granting of the authorisation; consultation with and provision of information to other customs authorities, where appropriate; the conditions under which the authorisation may be suspended or revoked; the specific role and responsibilities of the competent customs offices involved, particularly in respect of the controls to be applied; the form of, and any time limit for, the completion of formalities, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Those measures shall take account of the following: with regard to point (c), where more than one Member State is involved, compliance by the applicant with the criteria laid down in Article 14 for the granting of the status of authorised economic operator, with regard to point (d), the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.