1. In cases where a customs debt may be incurred in the framework of special procedures, paragraphs 2 and 3 shall apply.
2. The guarantee waiver authorised in accordance with Article 62(2) shall not apply to goods which are considered to present increased risks of fraud.
3. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures:
implementing paragraph 2 of this Article;
temporarily prohibiting the use of a comprehensive guarantee with a reduced amount referred to in Article 62(2);
as an exceptional measure in special circumstances, temporarily prohibiting the use of a comprehensive guarantee in respect of goods which have been identified as being subject to large-scale fraud while under a comprehensive guarantee.