art_136__para_1__text_1

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.

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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.