- Latest available (Revised)
- Point in Time (11/05/2005)
- Original (As adopted by EU)
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (repealed)
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Version Superseded: 01/01/2007
Point in time view as at 11/05/2005.
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1.Where, in accordance with customs rules, the customs authorities require security to be provided in order to ensure payment of a customs debt, such security shall be provided by the person who is liable or who may become liable for that debt.
2.The customs authorities shall require only one security to be provided in respect of one customs debt.
Where security is provided under a customs procedure which may be used for specific goods in several Member States, that security shall, as laid down in the provisions adopted under the committee procedure, be valid in the Member States concerned.
3.The customs authorities may authorize the security to be provided by a person other than the person from whom it is required.
4.Where the person who has incurred or who may incur a customs debt is a public authority, no security shall be required.
5.The customs authorities may waive the requirement for provision of security where the amount to be secured does not exceed ECU 500.
1.Where customs legislation provides that the provision of security is optional, such security shall be required at the discretion of the customs authorities in so far as they consider that a customs debt which has been or may be incurred is not certain to be paid within the prescribed period.
Where the security referred to in the preceding subparagraph is not required, the customs authorities may nevertheless require from the person referred to in Article 189 (1) an undertaking to comply with the obligations which that person is legally obliged to fulfil.
2.The security referred to in the first subparagraph of paragraph 1 shall be required:
at the time of application of the rules requiring such security to be provided, or
at any subsequent time when the customs authorities find that the customs debt which has been or may be incurred is not certain to be paid within the prescribed period.
At the request of the person referred to in Article 189 (1) or (3), the customs authorities shall allow comprehensive security to be provided to cover two or more operations in respect of which a customs debt has been or may be incurred.
[F11. Where customs legislation makes it compulsory for security to be provided, and subject to the specific provisions laid down for transit in accordance with the committee procedure, the customs authorities shall fix the amount of such security at a level equal to:]
the precise amount of the customs debt or debts in question where that amount can be established with certainty at the time when the security is required,
in other cases the maximum amount, as estimated by the customs authorities, of the customs debt or debts which have been or may be incurred.
Where comprehensive security is provided for customs debts which vary in amount over time, the amount of such security shall be set at a level enabling the customs debts in question to be covered at all times.
2.Where customs legislation provides that the provision of security is optional and the customs authorities require security to be provided, the amount of the security shall be fixed by those authorities so as not to exceed the level provided for in paragraph 1.
3.The circumstances in which and the conditions under which a flat-rate security may be provided shall be determined in accordance with the procedure of the committee.
Textual Amendments
Security may be provided by either:
a cash deposit, or
a guarantor.
1.A cash deposit shall be made in the currency of the Member State in which the security is required.
The following shall be deemed equivalent to a cash deposit:
submission of a cheque the payment of which is guaranteed by the institution on which it is drawn in any manner acceptable to the customs authorities,
submission of any other instrument recognized by those authorities as a means of payment.
2.Security in the form of a cash deposit or payment deemed equivalent to a cash deposit shall be given in accordance with the provisions in force in the Member State in which the security is required.
The guarantor shall undertake in writing to pay jointly and severally with the debtor the secured amount of a customs debt which falls to be paid.
The guarantor must be a third person established in the Community and approved by the customs authorities of the Member State.
The customs authorities may refuse to approve the guarantor or type of security proposed where the latter do not appear certain to ensure payment of the customs debt within the prescribed period.
The person required to provide security shall be free to choose between the types of security laid down in Article 193.
However, the customs authorities may refuse to accept the type of security proposed where it is incompatible with the proper functioning of the customs procedure concerned. The same shall apply as regards the security proposed. The customs authorities may require that the type of security chosen be maintained for a specific period.
1.Where the rules adopted in accordance with the committee procedure so provide, the customs authorities may accept types of security other than those referred to in Article 193 where they provide equivalent assurance that the customs debt will be paid.
The customs authorities shall refuse the security proposed by the debtor where they do not consider that such security is certain to ensure payment of the customs debt.
2.Subject to the reservation referred to in the second subparagraph of paragraph 1, the customs authorities may accept a cash deposit without the conditions laid down in Article 194 (1) being fulfilled.
Where the customs authorities establish that the security provided does not ensure, or is no longer certain or sufficient to ensure, payment of the customs debt within the prescribed period, they shall require the person referred to in Article 189 (1), at his option, to provide additional security or to replace the original security with a new security.
1.The security shall not be released until such time as the customs debt in respect of which it was given is extinguished or can no longer arise. Once the customs debt is extinguished or can no longer arise, the security shall be released forthwith.
2.Once the customs debt has been extinguished in part or may arise only in respect of part of the amount which has been secured, part of the security shall be released accordingly at the request of the person concerned, unless the amount involved does not justify such action.
Provisions derogating from those contained in this chapter shall, where necessary, be adopted in accordance with committee procedure in order to take account of international conventions.
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