Commission Implementing Regulation (EU) 2015/2447 Article 162

Comprehensive guarantee

Article 162

1. In the context of Union transit procedure, the comprehensive guarantee may only be provided in the form of an undertaking by a guarantor. 2. The proof of that undertaking shall be kept by the customs office of guarantee for the period of validity of the guarantee. 3. The holder of the procedure shall not modify the access code associated with the guarantee reference number.

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Other provisions in Subsection 1 — Union transit

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 162 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

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