1.An authorisation from the customs authorities shall be required for the following:
(a)the use of the inward or outward processing procedure, the temporary admission procedure or the end-use procedure;
(b)the operation of storage facilities for the customs warehousing of goods, except where the storage facility operator is the customs authority itself.
The conditions under which the use of one or more of the procedures referred to in the first subparagraph or the operation of storage facilities is permitted shall be set out in the authorisation.
2.The customs authorities shall grant an authorisation with retroactive effect, where all of the following conditions are fulfilled:
(a)there is a proven economic need;
(b)the application is not related to attempted deception;
(c)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;
(d)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;
(e)no authorisation with retroactive effect has been granted to the applicant within three years of the date on which the application was accepted;
(f)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;
(g)the application does not concern the operation of storage facilities for the customs warehousing of goods;
(h)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.
3.Except where otherwise provided, the authorisation referred to in paragraph 1 shall be granted only to persons who satisfy all of the following conditions:
(a)they are established in the customs territory of the Union;
(b)they provide the necessary assurance of the proper conduct of the operations; an authorised economic operator for customs simplifications shall be deemed to fulfil this condition, insofar as the activity pertaining to the special procedure concerned is taken into account in the authorisation referred to in point (a) of Article 38(2);
(c)where a customs debt or other charges may be incurred for goods placed under a special procedure, they provide a guarantee in accordance with Article 89;
(d)in the case of the temporary admission or inward processing procedure, they use the goods or arrange for their use or they carry out processing operations on the goods or arrange for them to be carried out, respectively.
4.Except where otherwise provided and in addition to paragraph 3, the authorisation referred to in paragraph 1 shall be granted only where all of the following conditions are fulfilled:
(a)the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements disproportionate to the economic needs involved;
(b)the essential interests of Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions).
5.The essential interests of Union producers shall be deemed not to be adversely affected, as referred to in point (b) of paragraph 4, except where evidence to the contrary exists or where the economic conditions are deemed to be fulfilled.
6.Where evidence exists that the essential interests of Union producers are likely to be adversely affected, an examination of the economic conditions shall take place at Union level.