1.

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.

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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.