Article 160 Individual guarantee in the form of vouchers(Article 92(1)(b) of the Code)
United Kingdom
In the context of Union transit procedure, an individual guarantee in the form of an undertaking by a guarantor may also be provided by the guarantor by issuing vouchers to persons who intend to be the holders of the procedure.
The proof of that undertaking shall be made out using the form set out in Annex 32-02 and the vouchers shall be made out using with the form set out in Annex 32-06.
Each voucher shall cover an amount of EUR 10 000 for which the guarantor shall be liable.
The period of validity of a voucher shall be 1 year from the date of issue.
The guarantor shall provide the customs office of guarantee with any required details about the individual guarantee vouchers that he has issued.
For each voucher, the guarantor shall communicate to the person who intends to be the holder of the procedure the following information:
a guarantee reference number;
an access code associated with the guarantee reference number.
The person who intends to be the holder of the procedure shall not modify the access code.
The person who intends to be the holder of the procedure shall submit at the customs office of departure a number of vouchers corresponding to the multiple of EUR 10 000 required to cover the sum of the amounts referred to in Article 148 of this Regulation.