III.2.1.1. Introduction

Article 10, paragraph 1, of Appendix I to the Convention

The provision of a guarantee to ensure payment of any (customs) debt that may arise is a condition for the transport of goods under the common/Union transit procedure.

Article 89, section 2, of the CAU

Payment of the amounts in question is assured when the amount of the guarantee is calculated in accordance with the appropriate provisions relating to the guarantee used.