Where customs require a guarantee for an existing or potential debt, the debtor provides it at the amount fixed (the exact duty and charges or the maximum estimated), as a cash deposit, undertaking by a guarantor or other accepted form; comprehensive guarantees need authorisation (established in the Union, compliance record, regular user or competence) and may be reduced or waived for operators meeting the AEO control and solvency criteria; additional or replacement guarantees are provided when needed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.