III.2.2.2. Calculation

Articles 18 and 74 of Appendix I to the Convention
Articles 148 and 155 of the AE

In general, the calculation should be made by applying the maximum rates applicable to those goods in the country of departure and including all customs duties and other charges, for example, excise duties and VAT applicable to those goods upon import. The maximum rates corresponding to customs duties shall be calculated from the conventional rates. For example, privileges that are subject to proof of entry into free circulation, such as preferential rates or quotas, should not be taken into account.

The calculation must be based on the import duties that would be applicable to goods of the same type in the country of departure if the goods were released for free circulation. Goods released for free circulation in the Contracting Party shall be treated as goods imported from a third country.

This also applies when Union goods are placed under a Union transit procedure destined for a common transit country. These goods shall be deemed to be non-Union goods for the purposes of calculating the amount of the security to ensure the possible payment of a (customs) debt in a Contracting Party other than the Union.

Article 74, paragraph 2, of Appendix I to the Convention
Article 155, section 3, of the AE

The goods in question must be classified according to the customs tariff, but if classification is not possible or appropriate, the amount of the guarantee may be assessed. The estimate must ensure that the guarantee covers the full amount of the (customs) debt that may arise. In exceptional cases where such an estimate is not possible, the amount of the guarantee may be assumed to be 10,000 euros. This basic idea will apply to both a global guarantee and an individual guarantee.