Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance
Article 91
1. The customs authorities shall suspend the time-limit for payment, by the person referred to in Article 79(3)(a) of the Code, of the amount of import or export duty corresponding to a customs debt where a customs debt has been incurred through non-compliance as referred to in Article 79 of the Code, provided that the following conditions are fulfilled: (a) at least one other debtor has been identified in accordance with Article 79(3)(b) or (c) of the Code; (b) the amount of import or export duty concerned has been notified to the debtor referred to in point (a) in accordance with Article 102 of the Code; (c) the person referred to in Article 79(3)(a) of the Code is not considered a debtor in accordance with Article 79(3)(b) or (c) of the Code and no deception or obvious negligence may be attributed to that person; 2. The suspension shall be conditional on the person for whose benefit it is granted issuing a guarantee for the amount of the import or export duty at stake, except in either of the following situations: (a) a guarantee covering the whole amount of import or export duty at stake already exists and the guarantor has not been released from his obligations; (b) it is established, on the basis of a documented assessment, that the requirement of a guarantee would be likely to cause the debtor serious economic or social difficulties. 3. The duration of the suspension shall be limited to one year. However, this period may be extended by the customs authorities for justified reasons.