Article 128U.K. [Facilitation for issuing a means of proof by an authorised issuer](Article 153(2) of the Code)
1.Any person established in the customs territory of the Union and fulfilling the criteria laid down in Article 39(a) and (b) of the Code may be authorised to issue:
(a)the T2L or T2LF without having to request an endorsement;
(b)the customs goods manifest without having to request an endorsement and registration of the proof from the competent customs office.
[2. Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities of any Member State may authorise any person, established in the customs territory of the Union, who applies to be authorised to establish the customs status of Union goods by means of an invoice or a transport document relating to goods having the customs status of Union goods which value exceeds EUR 15 000 , of a ‘ T2L ’ or a ‘ T2LF ’ document or of a shipping company's manifest, to use such documents without having to present them for endorsement to the competent customs office.]
[3. The authorisations referred to in paragraphs 1 and 2 shall be issued by the competent customs office at the request of the person concerned.
4. The authorisation referred to in paragraph 2 shall be granted only where
(a) the person concerned has not committed any serious or repeated offences against customs or tax legislation;
(b) the competent customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned;
(c) the person concerned keeps records which enable the customs authorities to carry out effective controls; and
(d) the person concerned regularly issues the proof of the customs status of Union goods, or whose competent customs authorities know that he can meet the legal obligations for the use of those proofs.
5. Where the person concerned has been granted the status of AEO in accordance with Article 38 of the Code, the conditions listed under paragraph 4(a) to (c) of this Article are deemed to be fullfilled.]