In order to ensure better protection of the financial interests of the Community and of the Member States, a guarantee should cover non-declared or incorrectly declared goods included in a consignment or in a declaration for which it is provided. For the same reason, the undertaking of the guarantor should also cover amounts of import or export duty which fall to be paid following post-release controls.
◷
New version applies from 30/10/2013 — introduced by 32013R0952.
232 provisions change.
Recital 22 is deleted from 30/10/2013.