Article 110 Deferment of paymentC1C2

The customs authorities shall, upon application by the person concerned and upon provision of a guarantee, authorise deferment of payment of the duty payable in any of the following ways:

1. (a)

   separately in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1), or Article 105(4);

2. (b)

   globally in respect of all amounts of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a period fixed by the customs authorities and not exceeding 31 days;

3. (c)

   globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1).