The obligation mentioned in Article 66(1) of Regulation (EU) No 1306/2013 is the requirement to perform or to refrain from performing an action, basic to the purposes of the Regulation imposing it.

If an obligation is not fulfilled and no time limit for fulfilment has been given, the security shall be forfeited when the competent authority establishes that it was not fulfilled.

If the fulfilment of an obligation is subject to a certain time limit, and the fulfilment took only place beyond that time limit, the security shall be forfeited.

In such case the security shall be forfeited for 10 % at once and further an additional percentage over the remaining balance shall be applied for:

1. (a)

   2 % per calendar day exceeding the time limit if the obligation concerns the importing of products into a third country;

2. (b)

   5 % per calendar day exceeding the time limit if the obligation concerns the leaving of products of the customs territory of the Union.

If an obligation is fulfilled timely, and the presentation of the proof of fulfilment is subject to a fixed time limit, the security covering that obligation shall be forfeited for each calendar day exceeding that time limit according to the formula 0,2/time limit in days set and taking account of Article 25.

If the proof referred to in the first subparagraph consists of the submission of a used or expired import or export licence, or the submission of the proof of products having left the custom territory of the Union, the security to be forfeited shall be 15 % if that proof is submitted after the fixed time limit referred to in the first subparagraph but at the latest on the 730th calendar day after the expiry date of the licence. After those 730 calendar days, the remaining security shall be forfeited in whole.

If the proof referred to in the first subparagraph consists of the submission of a used or expired export licence with advance fixing of the refunds, the security to be forfeited shall be:

1. (a)

   10 % if the licence is submitted between the 61th and 90th calendar days after the date of expiry of the licence;

2. (b)

   50 % if the licence is submitted between the 91st and 120th calendar day after the date of expiry of the licence;

3. (c)

   70 % if the licence is submitted between the 121st and 150th calendar day after the date of expiry of the licence;

4. (d)

   80 % if the licence is submitted between the 151st and 180th calendar day after the date of expiry of the licence;

5. (e)

   100 % if the licence is submitted after the 180th calendar day after the date of expiry of the licence.

The amount of security to be forfeited shall be rounded to the first lower amount in whole euro or the applicable national currency.