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1. Any person holding a European firearms pass or otherwise permitted, pursuant to Directive (EU) 2021/555, to manufacture, acquire, possess or trade listed goods, may import listed goods to the customs territory of the Union without an import authorisation in accordance with Article 9 of this Regulation in cases of:

(a) the import of listed goods previously temporarily exported in accordance with Article 22(1), point (a), and Article 23(1), point (c), provided that:

(i) the reference number or the number of the simplified export authorisation issued by the competent authority in accordance with Article 22(2) or Article 23(1) is communicated through the electronic licensing system to the competent authority of destination at the latest 10 working days before the planned re-entry into the customs territory of the Union;

(ii) the imported goods were also the exported goods;

(iii) the goods are imported within 90 days following the export;

(iv) the planned entry time and entry point to the customs territory of the Union are reported through the electronic licensing system to the competent authority of destination at the latest 10 working days before the planned re-entry into the customs territory of the Union;

(b) the import of listed goods included in the Common Military List of the European Union, if they have been previously temporarily exported for the purposes of evaluation, exhibition and repair, provided that:

(i) the licence granted for the temporary export in accordance with Common Position 2008/944/CFSP is communicated through the electronic licensing system to the competent authority at least 10 working days before the planned re-entry into the customs territory of the Union;

(ii) the imported goods were also the exported goods;

(iii) the goods are imported within 90 days following the export;

(iv) the planned entry time and entry point to the customs territory of the Union are reported through the electronic licensing system to the competent authority at the latest 10 working days before the planned re-entry into the customs territory of the Union;

(c) Union goods re-entering the customs territory of the Union having previously been placed under a customs transit procedure for passing through a country or territory outside the customs territory of the Union with the final destination in the Union.

2. A person importing goods in accordance with this Article shall be the same person that exported the goods, and shall state in the customs declaration the reference number of the customs declaration used for temporarily taking the goods out of the customs territory of the Union and the reference number or the number of the simplified export authorisation provided by the competent authority in accordance with Article 22(2) or Article 23(1).

3. The competent authority of destination shall refuse import and shall register that refusal in the electronic licensing system without delay if:

(a) the applicant does not fulfil the criteria for the administrative simplification set out in this Article; or, (b) there are substantiated indications showing that any of the persons, including the person inviting the applicant to the activity outside the customs territory of the Union, involved in the situations referred to in paragraph 1, point (a) or (b), constitute a security threat or a threat to public safety.