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Regulation (EU) No 952/2013 Article 98

Release of the guarantee

Article 98

1.   The customs authorities shall release the guarantee immediately when the customs debt or liability for other charges is extinguished or can no longer arise. 2.   Where the customs debt or liability for other charges has been extinguished in part, or may arise only in respect of part of the amount which has been secured, a corresponding part of the guarantee shall be released accordingly at the request of the person concerned, unless the amount involved does not justify such action.

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

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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