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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) article 93 CELEX: 02013R0952-20221212 Choice of guarantee
The person required to provide a guarantee may choose between the forms of guarantee laid down in Article 92(1).
However, the customs authorities may refuse to accept the form of guarantee chosen where it is incompatible with the proper functioning of the customs procedure concerned.
The customs authorities may require that the form of guarantee chosen be maintained for a specific period. |