
According to the Tax Agency these are the requirements that must be met:
➔ That it is established in the Customs territory of the Union.
➔ That it offers the necessary security with regard to the proper execution of operations. The AEOs of customs simplifications are considered to meet this condition.
➔ That constitutes a guarantee in accordance with article 89 of the CAU.
➔ That it is registered, that is, that it has EORI.
➔ That the request be submitted to the competent authority to resolve.
➔ That, during the year prior to the application, no outward processing authorization of the same applicant has been annulled or revoked due to breach of the authorization obligations.
The interested party himself or, failing that, his representative must process a customs authorization before the Tax Agency presenting the official model.
Depending on factors such as the type of processing, the value and the frequency of operations, there are two types of procedures:

Simplified Procedure
