Article 26 Authorisations for the use of the paper-based transit Union procedures for goods carried by air or sea

United Kingdom

The authorisation for the use of the paper-based Union transit procedures for goods carried by air or sea shall be granted to applicants fulfilling the following conditions:

(a)

in case of the paper-based Union transit procedure for goods carried by air, the applicant is an airline company;

(b)

in case of the paper-based Union transit procedure for goods carried by sea, the applicant is a shipping company;

(c)

the applicant is established in the customs territory of the Union;

(d)

the applicant regularly uses the Union transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and

(e)

the applicant has not committed any serious or repeated offences against customs or tax legislation.

The authorisation for the use of the paper-based transit Union procedures for goods carried by air or sea shall apply in the Member States specified in the authorisation.