1.The authorisation for the use of the paper-based Union transit procedure for goods carried by rail shall be granted to applicants fulfilling the following conditions:
(a)the applicant is a railway undertaking;
(b)the applicant is established in the customs territory of the Union;
(c)the applicant regularly uses the Union transit procedure or the competent customs authority knows that he can meet the obligations under the procedure; and
(d)the applicant has not committed any serious or repeated offences against customs or tax legislation.
2.The authorisation for the use of the paper-based Union transit procedure for goods carried by rail shall apply in all Member States.