CHAPTER 6SPECIAL PROCEDURES
SECTION 2Transit
Article 26Authorisations for the use of the paper-based transit Union procedures for goods carried by air or sea
1
The authorisation for the use of the paper-based Union transit procedures for goods carried by air or sea shall be granted to applicants fulfilling the following conditions:
a
in case of the paper-based Union transit procedure for goods carried by air, the applicant is an airline company;
b
in case of the paper-based Union transit procedure for goods carried by sea, the applicant is a shipping company;
c
the applicant is established in the customs territory of the Union;
d
the applicant regularly uses the Union transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and
e
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 transit Union procedures for goods carried by air or sea shall apply in the Member States specified in the authorisation.