Article 1

Article 361 of Regulation (EEC) No 2454/93 is hereby amended as follows:

1. 1..

   paragraph 1 shall be replaced by the following:

   ‘1.

   The amount of the comprehensive guarantee is fixed at 100 % of the duties and other charges payable, with a minimum of ECU 7 000, under the provisions of paragraph 4, except in the cases referred to in paragraph 2.

   2.

   The customs authority may fix the amount of the comprehensive guarantee at 30 % at least of the duties and other charges payable, with a minimum of ECU 7 000, under the provisions of paragraph 4, as long as:

   • the operator has during the period of two years regularly carried out Community transit operations under the comprehensive guarantee system,

   • he has not committed breaches of his obligations during that period,

   • that reduced guarantee covers at least the amount of the customs debt,

   • the goods are not listed in Annex 52 and are not excluded from the comprehensive guarantee.

   3.

   The exception provided for in paragraph 2 shall not apply if the conditions referred to therein no longer obtain.’

2. 2..

   paragraphs 2 and 3 shall become paragraphs 4 and 5 respectively.