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Requirements for authorisation of a simplified return
An authorization to routinely place goods under a customs procedure using a simplified declaration in accordance with Article 166(2) of the Code shall be granted if the following conditions are met:
- that the applicant meets the criterion established in article 39 letter a) of the Union Customs Code, according to which the applicant does not have to have serious or repeated violations of customs legislation and tax regulations, in particular that there are no there has been no conviction for a serious crime in relation to the applicant's economic activity
- where applicable, that the applicant has appropriate procedures for the use of licenses and authorizations granted pursuant to trade policy measures or measures relating to trade in agricultural products
- the applicant ensures that relevant employees are instructed to inform customs authorities if compliance difficulties are identified and establish procedures for informing customs authorities of such difficulties
- where appropriate, that the applicant has adequate procedures for the use of import and export licenses linked to prohibitions and restrictions, including measures to distinguish goods subject to prohibitions or restrictions from other goods and to ensure compliance with such prohibitions and restrictions.
The AEOC will be considered to meet the conditions referred to in letters b), c) and d) of the previous section, to the extent that their records are adequate for the purposes of the inclusion of the goods in a customs regime using a simplified declaration.