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New version applies from 30/10/2013 — introduced by 32013R0952. 232 provisions change. Article 62 is deleted from 30/10/2013.

Article 62 - Comprehensive guarantee

Comparing 24/06/2008 → 19/06/2013: 0 added, 0 removed, 8 changed Close comparison

1. 1. The authorisation referred to in Article 56(5) shall be granted only to persons who satisfy the following conditions:

(a)((a)) they are established in the customs territory of the Community;

(b)((b)) they have a record of compliance with customs and tax requirements;

(c)((c)) they are regular users of the customs procedures involved or are known to the customs authorities to have the capacity to fulfil their obligation in relation to those procedures.

2. 2. Where a comprehensive guarantee is to be provided for customs debts and other charges which may be incurred, an economic operator may be authorised to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver provided that he fulfils the following criteria:

(a)((a)) a satisfactory system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls;

(b)((b)) proven solvency.

3. 3. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures governing the procedure for granting authorisations under paragraphs 1 and 2 of this Article.

Official text · consolidated version 19/06/2013 (no longer in force) Open full page ↗
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