art_211__para_2

2. The customs authorities shall grant an authorisation with retroactive effect, where all of the following conditions are fulfilled: there is a proven economic need; the application is not related to attempted deception; the applicant has proven on the basis of accounts or records that: all the requirements of the procedure are met; where appropriate, the goods can be identified for the period involved; such accounts or records allow the procedure to be controlled; all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the customs declarations concerned; no authorisation with retroactive effect has been granted to the applicant within three years of the date on which the application was accepted; an examination of the economic conditions is not required, except where an application concerns renewal of an authorisation for the same kind of operation and goods; the application does not concern the operation of storage facilities for the customs warehousing of goods; where an application concerns renewal of an authorisation for the same kind of operation and goods, the application is submitted within three years of expiry of the original authorisation. Customs authorities may grant an authorisation with retroactive effect also where the goods which were placed under a customs procedure are no longer available at the time when the application for such authorisation was accepted.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.