TITLE V GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 2 Placing goods under a customs procedure

Section 5 Other simplifications

Article 185 Self-assessment

1. Customs authorities may, upon application, authorise an economic operator to carry out certain customs formalities which are to be carried out by the customs authorities, to determine the amount of import and export duty payable, and to perform certain controls under customs supervision.

2. The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications.