{
  "url": "https://openlegislation.uk/eu-regulation-1996-2153/article-1",
  "json_url": "https://openlegislation.uk/eu-regulation-1996-2153/article-1.json",
  "legislation": "eur/1996/2153",
  "legislation_title": "Council Regulation (EC) No 2153/96 of 25 October 1996 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1996-2153",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Article 361 of Regulation (EEC) No 2454/93 is hereby amended as follows:\n1.. paragraph 1 shall be replaced by the following:\n‘1.\nThe 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.\n2.\nThe 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:\nthe operator has during the period of two years regularly carried out Community transit operations under the comprehensive guarantee system,\nhe has not committed breaches of his obligations during that period,\nthat reduced guarantee covers at least the amount of the customs debt,\nthe goods are not listed in Annex 52 and are not excluded from the comprehensive guarantee.\n3.\nThe exception provided for in paragraph 2 shall not apply if the conditions referred to therein no longer obtain.’\n2.. paragraphs 2 and 3 shall become paragraphs 4 and 5 respectively.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1996/2153/article/1",
    "retrieved_at": "2026-11-01T14:59:01.860091+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}