Artikel 3.32

For authorized persons who meet criteria specified by the Customs, including having an appropriate record of compliance with Customs requirements and a satisfactory system for managing their commercial records, the Customs shall provide for:
– release of the goods on the provision of the minimum information necessary to identify the goods and permit the subsequent completion of the final Goods declaration;
– clearance of the goods at the declarant's premises or another place authorized by the Customs;
– and, in addition, to the extent possible, other special procedures such as:
– allowing a single Goods declaration for all imports or exports in a given period where goods are imported or exported frequently by the same person;
– use of the authorized persons' commercial records to self-assess their duty and tax liability and, where appropriate, to ensure compliance with other Customs requirements;
– allowing the lodgement of the Goods declaration by means of an entry in the records of the authorized person to be supported subsequently by a supplementary Goods declaration.