the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;
vložnik vzdržuje računovodski sistem, ki je skladen s splošno sprejetimi računovodskimi načeli, veljavnimi v državi članici, v kateri se vodi knjigovodstvo, omogoča carinsko kontrolo na podlagi revizije in vodi evidenco podatkov, ki zagotavljajo revizijsko sled od trenutka, ko je podatek vnesen v spis;