III.2.3.3. Liability

Article 117 of Appendix I to the Convention
Article 94 of the CAU

The guarantor's liability arises after the guarantor's commitment has been accepted by the customs office. This liability will be effective from the date on which the customs office of departure clears the goods covered by this guarantee for a transit operation.

Article 85 of the AD

The guarantor's liability is limited to the maximum amount stated in the guarantor's commitment. Amounts greater than this amount cannot be claimed.

Where the common/Union transit procedure has not been completed, the customs authorities of the country of departure must notify the guarantor of the non-completion of the procedure within nine months of the date of presentation of the goods at the customs office of destination.

If the procedure has not been completed after this nine-month period, the customs authorities of the country of departure shall, within three years of the date of acceptance of the transit declaration, notify the guarantor that he is or may be obliged to pay the (customs) debt. The notification must indicate the NRM and the date of the transit declaration, the name of the customs office of departure, the name of the holder of the procedure, and the amount of the quantities involved.

The guarantor will be released from his obligations if any of these notifications are not sent to him within the specified period. However, when any of these notifications have been sent, the guarantor will be informed of the collection of the debt or the completion of the regime.