art_116__para_2__text_2

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: the customs formalities to be completed and customs controls to be performed for security and safety purposes on goods brought into or leaving the customs territory of the Community, the rules adopted pursuant to Article 25(3), with regard to point (d), where more than one Member State is involved, the applicant shall hold the status of authorised economic operator in accordance with Article 14, with regard to point (e), 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.