{
  "url": "https://openlegislation.uk/eu-regulation-2013-952/article-95",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-952/article-95.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/95",
  "kind": "article",
  "number": "95",
  "heading": "Comprehensive guarantee",
  "text": "1. The authorisation referred to in Article 89(5) shall be granted only to persons who satisfy all of the following conditions:\n(a) they are established in the customs territory of the Union;\n(b) they fulfil the criteria laid down in point (a) of Article 39;\n(c) they are regular users of the customs procedures involved or operators of temporary storage facilities or they fulfil the criteria laid down in point (d) of Article 39.\n2. Where a comprehensive guarantee is to be provided for customs debts and other charges which may be incurred, an economic operator may be authorised to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver, provided that he or she fulfils the criteria laid down in points (b) and (c) of Article 39.\n3. Where a comprehensive guarantee is to be provided for customs debts and other charges which have been incurred, an authorised economic operator for customs simplification shall, upon application, be authorised to use a comprehensive guarantee with a reduced amount.\n4. The comprehensive guarantee with a reduced amount referred to in paragraph 3 shall be equivalent to the provision of a guarantee.",
  "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/95",
    "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."
}