# Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast), Article 110: Deferment of payment

Extent: E+W+S+N.I.

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:
(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);
(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;
(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).

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Source: https://www.legislation.gov.uk/eur/2013/952/article/110 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-952/article-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.