Simplification
Article 71
1. The authorisation referred to in Article 73 of the Code may be granted where the following conditions are met: (a) the application of the procedure referred to in Article 166 of the Code would, in the circumstances, represent disproportioned administrative costs; (b) the customs value determined, will not significantly differ from that determined in the absence of an authorisation. 2. The grant of the authorisation is conditional to the fulfilment, by the applicant, of the following conditions: (a) he complies with the criterion laid down in Article 39(a) of the Code; (b) he maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held and which will facilitate audit-based customs control. The accounting system shall maintain a historical record of data that provides an audit trail from the moment the data enters the file; (c) he has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and have internal controls capable of detecting illegal or irregular transactions;