Temporary prohibitions relating to the use of comprehensive guarantees
Article 201
1. In the context of special procedures or temporary storage, the Commission may decide to temporarily prohibit recourse to any of the following: (a) a comprehensive guarantee with a reduced amount or a guarantee waiver referred to in Article 200(2); (b) the comprehensive guarantee referred to in Article 200 in respect of goods which have been identified as being the subject of large-scale fraud. 2. Where paragraph 1 applies, recourse to the comprehensive guarantee with a reduced amount or a guarantee waiver or recourse to the comprehensive guarantee referred to in Article 200 may be authorised in either of the following cases: (a) where the person concerned can show that no customs debt has arisen in respect of the goods in question in the course of operations which that person has undertaken in the two years preceding the decision referred to in paragraph 1 of this Article; (b) where customs debts have arisen in the two years preceding the decision referred to in paragraph 1 of this Article and the person concerned can show that those debts were fully paid by the debtor or debtors or the guarantor within the prescribed period. To obtain authorisation to use a temporarily prohibited comprehensive guarantee, the person concerned must also fulfil the criteria laid down in Article 30(1), points (b) and (c). 3. The Commission shall adopt implementing acts laying down the procedural rules regarding the temporary prohibitions relating to the use of comprehensive guarantees referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4). On duly justified imperative grounds of urgency concerning the measures referred to in this Article, relating to the need to rapidly enhance the protection of the financial interests of the Union and of its Member States, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 283(5).