Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (c. 952)

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TITLE III U.K. CUSTOMS DEBT AND GUARANTEES

CHAPTER 2 U.K. Guarantee for a potential or existing customs debt

Article 99 U.K. Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:

(a)

the specific cases, referred to in point (c) of Article 89(8), where no guarantee is required for goods placed under the temporary admission procedure;

(b)

the form of the guarantee, referred to in point (c) of Article 92(1), and the rules concerning the guarantor referred to in Article 94;

(c)

the conditions for the granting of an authorisation to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver referred to in Article 95(2);

(d)

time-limits for the release of a guarantee.