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Article 62

Modernised Customs Code

The authorisation referred to in Article 56(5) shall be granted only to persons who satisfy the following conditions: they are established in the customs territory of the Community; they have a record of compliance with customs and tax requirements; they are regular users of the customs procedures involved or are known to the customs authorities to have the capacity to fulfil their obligation in relation to those procedures. Where a comprehensive guarantee is to be provided for customs debts and other charges which may be incurred, an economic operator may be authorised to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver provided that he fulfils the following criteria: a satisfactory system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls; proven solvency. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures governing the procedure for granting authorisations under paragraphs 1 and 2 of this Article.

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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.