Authorisation for the operation of temporary storage facilities
1. An authorisation from the customs authorities shall be required for the operation of temporary storage facilities. Such authorisation shall not be required where the operator of the temporary storage facility is the customs authority itself.
The conditions under which the operation of temporary storage facilities is permitted shall be set out in the authorisation.
2.
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 that condition insofar as the operation of temporary storage facilities is taken into account in the authorisation referred to in point (a) of Article 38(2);
(c) they provide a guarantee in accordance with Article 89.
Where a comprehensive guarantee is provided, compliance with the obligations attached to that guarantee shall be monitored by appropriate audit.
3. The authorisation referred to in paragraph 1 shall be granted only where the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements which are disproportionate to the economic needs involved.
4. The holder of the authorisation shall keep appropriate records in a form approved by the customs authorities.
The records shall contain the information and the particulars which enable the customs authorities to supervise the operation of the temporary storage facilities, in particular with regard to the identification of the goods stored, their customs status and their movements.
An authorised economic operator for customs simplifications shall be deemed to comply with the obligation referred to in the first and second subparagraphs, insofar as his or her records are appropriate for the purpose of the operation of temporary storage.
5.
The customs authorities may authorise the holder of the authorisation to move goods in temporary storage between different temporary storage facilities under the condition that such movements would not increase the risk of fraud, as follows:
(a) such movement takes place under the responsibility of one customs authority;
(b) such movement is covered by only one authorisation, issued to an authorised economic operator for customs simplifications; or
(c) in other cases of movement.
6. The customs authorities may, where an economic need exists and customs supervision will not be adversely affected, authorise the storage of Union goods in a temporary storage facility. Those goods shall not be regarded as goods in temporary storage.
