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Traffic Manual

III.1.1. Purpose of the warranty

Customs duties and other charges applicable to goods are temporarily suspended when those goods are released for common/Union transit. To ensure payment of duties and other charges when a (customs) debt arises during a transit operation, the holder of the regime is required to provide a guarantee.

The legal bases for transit guarantees are as follows:

  • Article 10 of the Convention;
  • Articles 9 to 13 and 74 to 80 of Appendix I to the Convention;
  • Annex I to Appendix I of the Convention;
  • Annexes C1 to C7 of Appendix III to the Convention;
  • Articles 89 to 98 of the CAU;
  • Articles 82 and 85 of the AD;
  • Articles 148, 150 to 152 and 154 to 162 of the AE;
  • Annexes 32-01, 32-02, 32-03 and 32-06 of the AE;
  • Annex 72-04 of the AE.