III.3.1.2. Refund

In general, the customs office of departure will be responsible for the refund. Customs must inform the holder of the refund at the time of presenting the cash deposit or other equivalent means of payment and ask him or her which refund method he or she prefers. If the holder of the procedure opts for a money transfer, the customs office of departure will note the holder's bank account details and inform him or her that the transfer costs will be borne by the holder.

If the guarantee takes the form of a cash deposit, customs authorities will not have to pay any interest.