{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-162",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/article-162.json",
  "legislation": "eur/2015/2447",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2447",
  "path": "article/162",
  "kind": "article",
  "number": "162",
  "heading": "Comprehensive guarantee(Articles 89(5) and 95 of the Code)",
  "text": "1. In the context of Union transit procedure, the comprehensive guarantee may only be provided in the form of an undertaking by a guarantor.\n2. The proof of that undertaking shall be kept by the customs office of guarantee for the period of validity of the guarantee.\n3. The holder of the procedure shall not modify the access code associated with the guarantee reference number.",
  "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/2015/2447/article/162",
    "retrieved_at": "2026-11-01T14:46:10.501600+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."
}