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[12] The term “customs procedure with economic impact” is defined in the EU Customs Code and is understood as applying to the following arrangements: customs warehousing, inward processing, processing under customs control, temporary importation and outward processing.
[13] See the website of the European Commission (http://ec.europa.eu/taxation_ customs/customs/procedural_ aspects /general/centralised_ clearance/index_en.htm).
[14] See the report of the Project Group on Single Authorisation for Simplified Procedures (SASP), September 2007, pp. 9-10. Available from http://ec.europa.eu/taxation_customs/resources/ documents/customs/policy_ issues/conference_events/ budapest2008/sasp_report. pdf.
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