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1. The customs authorities of the exporting Member State may authorise any exporter (hereinafter referred to as "approved exporter") who frequently exports products covered by this Regulation to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Regulation.

2. The customs authorities may make the grant of the status of approved exporter subject to any conditions which they consider appropriate.

3. The customs authorities shall allocate the approved exporter a customs authorisation number which shall appear on the invoice declaration.

4. The customs authorities shall monitor the use made of the authorisation by the approved exporter.

5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes improper use of the authorisation.