Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
Customs debt, guarantees, payment and handling fee – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority

Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.194-203: Guarantees

Where customs require a guarantee for an existing or potential debt, the debtor (or another permitted person) provides it for the fixed amount, valid across the Union for its purpose; comprehensive guarantees need authorisation (establishment, compliance record, regular use or competence), and operators meeting the control and solvency criteria or Trust and Check traders may get a reduced amount or waiver for potential debts, AEOC and Trust and Check traders a reduced amount for existing debts.

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