Commission Implementing Regulation (EU) 2015/2447Show full title

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

Article 158Level of the comprehensive guarantee(Article 95(2) and (3) of the Code)

1.For the purposes of Article 95(2) of the Code, the amount of the comprehensive guarantee shall be reduced to:

(a)50% of the part of the reference amount determined in accordance with Article 155(3) of this Regulation where the conditions of Article 84(1) of Delegated Regulation (EU) 2015/2446 are fulfilled;

(b)30% of the part of the reference amount determined in accordance with Article 155(3) of this Regulation where the conditions of Article 84(2) of Delegated Regulation (EU) 2015/2446 are fulfilled; or

(c)0% of the part of the reference amount determined in accordance with Article 155(3) of this Regulation where the conditions of Article 84(3) of Delegated Regulation (EU) 2015/2446 are fulfilled.

2.For the purposes of Article 95(3) of the Code, the amount of the comprehensive guarantee shall be reduced to 30% of the part of the reference amount determined in accordance with Article 155(2) of this Regulation.