III.4.1.7. Using the global guarantee
Article 76 of Appendix I to the Convention
Commitments granted by a guarantor for the purposes of a comprehensive guarantee are presented and approved at the customs office of guarantee. This customs office will have to record the commitments in the GUM system.
Article 154 of the AE
In relation to each commitment entered into by a guarantor, the guarantee customs office shall communicate the following information to the holder of the regime:
- a GRN;
- an access code associated with that number.
Upon request from the holder of the regime, the customs office of guarantee will assign one or more additional access codes to this guarantee so that it can be used by said holder or his representatives.
When a customs declaration is submitted, it must contain this number and the corresponding access code. The customs office of departure will verify the existence and validity of the guarantee in the system.
In the case of a business continuity procedure, a comprehensive guarantee certificate or a guarantee waiver certificate must be submitted (for further information, see section III.4.1.5).
The guarantor's undertaking model is set out in Annex C4 of Appendix III to the Convention/Annex 32-03 to the Agreement. However, where required by common practice or national laws, regulations or administrative provisions, each country may allow the commitment to take the form of a different model, provided that it has the same legal effect as the model provided for in Annex C4 or Annex 32-03.