1.An authorisation referred to in Articles 25, 26, 27 and 28 shall only be granted provided that:
(a)the competent customs authority considers that it will be able to supervise the use of the Union transit procedure and to carry out controls without an administrative effort disproportionate to the requirements of the person concerned;
(b)the applicant keeps records which enable the competent customs authorities to carry out effective controls.
2.Where the applicant holds an AEO authorisation referred to in Article 38(2)(a) of the Code, the requirements set out in Articles 25(1)(d), 26(1)(e), 27(1)(d), 28(1)(d), and paragraph 1 of this Article shall be deemed to be met.