http://www.legislation.gov.uk/eur/2015/2446/article/82/2020-01-31Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs CodeCommission Delegated Regulation (EU) 2015/2446Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs CodeKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2446-20190725texttext/xmlen2024-06-052019-07-25 TITLE III <Strong>CUSTOMS DEBT AND GUARANTEES</Strong> CHAPTER 2 <Strong> <Emphasis>Guarantee for a potential or existing customs debt</Emphasis> </Strong> Section 1 <Expanded> <Strong>General provisions</Strong> </Expanded> Guarantee in the form of an undertaking by a guarantor(Article 94, 22(4) and 6(3)(a) of the Code) Article 82 1 Where the guarantee is provided in the form of an undertaking by a guarantor and may be used in more than one Member State, the guarantor shall indicate an address for service or appoint an agent in each Member State in which the guarantee may be used. 2 The revocation of the approval of the guarantor or of the undertaking of the guarantor shall take effect on the 16th day following the date on which the decision on the revocation is received or is deemed to have been received by the guarantor. 3 The cancellation of the undertaking by the guarantor shall take effect on the 16th day following the date on which the cancellation is notified by the guarantor to the customs office where the guarantee was provided. 4 Where a guarantee covering a single operation (individual guarantee) is provided in the form of vouchers, it may be made using means other than electronic data processing techniques. 5 The common data requirements for a guarantor's undertaking to provide an individual guarantee, an individual guarantee in the form of vouchers or a comprehensive guarantee are set out in Annexes 32-01, 32-02 and 32-03 respectively. Inserted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
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<Number>TITLE III</Number>
<Title>
<Strong>CUSTOMS DEBT AND GUARANTEES</Strong>
</Title>
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<Number>
<Emphasis>CHAPTER 2</Emphasis>
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<Strong>
<Emphasis>Guarantee for a potential or existing customs debt</Emphasis>
</Strong>
</Title>
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<Expanded>Section 1</Expanded>
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<Expanded>
<Strong>General provisions</Strong>
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<P1group RestrictStartDate="2018-09-02" RestrictExtent="E+W+S+N.I.">
<Title>Guarantee in the form of an undertaking by a guarantor(Article 94, 22(4) and 6(3)(a) of the Code)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/82/2020-01-31" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/82" id="article-82">
<Pnumber>Article 82</Pnumber>
<P1para>
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<Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
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<Text>Where the guarantee is provided in the form of an undertaking by a guarantor and may be used in more than one Member State, the guarantor shall indicate an address for service or appoint an agent in each Member State in which the guarantee may be used.</Text>
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<Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
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<Text>The revocation of the approval of the guarantor or of the undertaking of the guarantor shall take effect on the 16th day following the date on which the decision on the revocation is received or is deemed to have been received by the guarantor.</Text>
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<Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
<P2para>
<Text>The cancellation of the undertaking by the guarantor shall take effect on the 16th day following the date on which the cancellation is notified by the guarantor to the customs office where the guarantee was provided.</Text>
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<Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
<P2para>
<Text>Where a guarantee covering a single operation (individual guarantee) is provided in the form of vouchers, it may be made using means other than electronic data processing techniques.</Text>
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<Addition ChangeId="O001001M012" CommentaryRef="c000003">5</Addition>
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<Text>
<Addition ChangeId="O001001M012" CommentaryRef="c000003">The common data requirements for a guarantor's undertaking to provide an individual guarantee, an individual guarantee in the form of vouchers or a comprehensive guarantee are set out in Annexes 32-01, 32-02 and 32-03 respectively.</Addition>
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<Commentary Type="F" Source="EU" id="c000003">
<Para>
<Text>
Inserted by
<Citation Class="EuropeanUnionRegulation" Year="2018" Number="1063" URI="http://www.legislation.gov.uk/id/eur/2018/1063" Title="Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code">Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code</Citation>
.
</Text>
</Para>
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