{
  "url": "https://openlegislation.uk/eu-regulation-2013-952/article-92",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-952/article-92.json",
  "legislation": "eur/2013/952",
  "legislation_title": "Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-952",
  "path": "article/92",
  "kind": "article",
  "number": "92",
  "heading": "Provision of a guarantee",
  "text": "1. A guarantee may be provided in one of the following forms:\n(a) by a cash deposit or by any other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required;\n(b) by an undertaking given by a guarantor;\n(c) by another form of guarantee which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid.\n2. A guarantee in the form of a cash deposit or any other equivalent means of payment shall be given in accordance with the provisions in force in the Member State in which the guarantee is required.\nWhere a guarantee is given by making a cash deposit or any other equivalent means of payment, no interest thereon shall be payable by the customs authorities.",
  "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/2013/952/article/92",
    "retrieved_at": "2026-11-01T14:48:22.103143+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."
}