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Commission Implementing Regulation (EU) 2015/2447 Article 154

Commission Implementing Regulation (EU) 2015/2447 Article 154

Guarantee reference number and access code

Article 154

1.   Where an individual guarantee may be used in more than one Member State, the customs office of guarantee shall communicate to the person who has provided the guarantee or, in case of a guarantee in the form of vouchers, to the guarantor the following information: (a) a guarantee reference number; (b) an access code associated with the guarantee reference number. 2.   Where a comprehensive guarantee may be used in more than one Member State, the customs office of guarantee shall communicate to the person who has provided the guarantee the following information: (a) a guarantee reference number for each part of the reference amount to be monitored in accordance with Article 157 of this Regulation; (b) an access code associated with the guarantee reference number. Upon request of the person who has provided the guarantee, the customs office of guarantee shall assign one or more additional access codes to this guarantee to be used by that person or his representatives. 3.   A customs authority shall verify the existence and the validity of the guarantee each time a person communicates to it a guarantee reference number.

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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 154 of Commission Implementing Regulation (EU) 2015/2447 (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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