Regulation (EU) No 952/2013 Article 91

Optional guarantee

Article 91

Where the provision of a guarantee is optional, such guarantee shall in any case be required by the customs authorities if they consider that the amount of import or export duty corresponding to a customs debt and other charges are not certain to be paid within the prescribed period. Its amount shall be fixed by those authorities so as not to exceed the level referred to in Article 90.

Read the full instrument → · Read this in context: CHAPTER 2 — Guarantee for a potential or existing customs debt →

Other provisions in CHAPTER 2 — Guarantee for a potential or existing customs debt

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 91 of Regulation (EU) No 952/2013 (LawPlayer, data as of 2026-07-04)

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