# 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 158: Level of comprehensive guarantee (Article 95(2) and (3) of the Code)

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

1. Under the conditions laid down in Article 84 of Delegated Regulation (EU) 2015/2446, the amount of the comprehensive guarantee referred to in Article 95(2) of the Code shall be reduced to 50 %, 30 % or 0 % of the part of the reference amount determined in accordance with Article 155(3)(b) of this Regulation.
2. The amount of the comprehensive guarantee referred to in Article 95(3) of the Code shall be reduced to 30 % of the parts of the reference amount determined in accordance with Article 155(2) and Article 155(3)(a) of this Regulation.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/158 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-158
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.