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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

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.

Official text · consolidated version 19/06/2013 (no longer in force) Open full page ↗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