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As with all other authorisations/decisions, and in accordance with the exception provided for in Article 26 of the Union Customs Code (valid throughout the Union's Customs Territory), centralised clearance shall be valid at the national level, although it may be requested to be valid in more than one Member State (expressly with the 1/4 data, geographical validity, in the application), in which case, it will be essential to use the consultation procedure between customs authorities provided for in Article 14 of Commission Implementing Regulation (EU) 2015/2447, dated 24 November 2015.
Authorisation for the centralised office shall be granted when:
- The applicant is an authorised economic operator of simplifications
- The customs authorities can exercise the required customs surveillance without being obliged to implement administrative arrangements that are disproportionate to the corresponding economic needs.
Requests for the centralised office shall relate to the following schemes:
- Release of goods for free circulation
- Customs warehousing
- Temporary import
- End use
- Inward processing
- Outward processing
Where the customs declaration takes the form of an entry in the declarant's records, the centralised office may be authorised under the conditions established in Article 150 of the CAU Delegated Regulation.
No. The entry summary declaration and the temporary storage summary declaration CANNOT be an objective of the centralised office, since the customs legislation in force does not include them within the objective scope of such authorisation.