# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 150: Guarantee in the form of cash deposit(Article 92(1)(a) of the Code)

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

Where a guarantee is required for special procedures or temporary storage and is provided as an individual guarantee in the form of a cash deposit, that guarantee shall be provided to the customs authorities of the Member State where the goods are placed under the procedure or are in temporary storage.
Where a special procedure other than the end-use procedure has been discharged or the supervision of end-use goods or the temporary storage has ended correctly, the guarantee shall be repaid by the customs authority of the Member State where it was provided.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/150 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-150
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.