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New version applies from 19/06/2013. 199 provisions change. Later versions: 30/10/2013. Article 62 changes in this version: compare with the current text.

Article 62 - Comprehensive guarantee

Article 62
Comprehensive guarantee

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

((a))

they are established in the customs territory of the Community;

((b))

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

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

((b))

proven solvency.

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.

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