Article 136

An authorisation from the customs authorities shall be required for the following: the use of the inward or outward-processing procedure, the temporary admission procedure or the end-use procedure, the operation of storage facilities for the temporary storage or customs warehousing of goods, except where the storage facility operator is the customs authority itself. The conditions under which the use of one or more of the procedures referred to above or the operation of storage facilities is permitted shall be set out in the authorisation. 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) of the first subparagraph, 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) of the first subparagraph, 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. Except where otherwise provided for in the customs legislation, the authorisation referred to in paragraph 1 shall be granted only to the following persons: persons who are established in the customs territory of the Community; persons who provide the necessary assurance of the proper conduct of the operations and, in cases where a customs debt or other charges may be incurred for goods placed under a special procedure, provide a guarantee in accordance with Article 56; in the case of the temporary admission or inward-processing procedure, the person who uses the goods or arranges for their use or who carries out processing operations on the goods or arranges for them to be carried out, respectively. The measures designed to amend non-essential elements of this Regulation, by supplementing it, providing for derogations from the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). Except where otherwise provided for and in addition to paragraph 3, the authorisation referred to in paragraph 1 shall be granted only where the following conditions are fulfilled: where the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved; where the essential interests of Community producers would not be adversely affected by an authorisation for a processing procedure (economic conditions). The essential interests of Community producers shall be deemed not to be adversely affected, as referred to in point (b) of the first subparagraph, except where evidence to the contrary exists or where the customs legislation provides that the economic conditions are deemed to be fulfilled. Where evidence exists that the essential interests of Community producers are likely to be adversely affected, an examination of the economic conditions shall take place in accordance with Article 185. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures governing the following: examination of the economic conditions; the determination of cases in which the essential interests of Community producers are likely to be adversely affected, taking into account commercial and agricultural policy measures; the determination of cases in which the economic conditions are deemed to be fulfilled. The holder of the authorisation shall notify the customs authorities of all factors arising after the authorisation was granted which may influence its continuation or content.

← art_135__point_d__text_1 · All articles · 1. →

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