{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-2/division-FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division-TITLE II/division-2./division-VI/4.",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-2/division-FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division-TITLE II/division-2./division-VI/4..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": "attachment/2/division/FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division/TITLE II/division/2./division/VI/4.",
  "kind": "division",
  "number": "VI/4",
  "heading": "Form of the guarantee",
  "text": "The following codes shall be used for the form of the guarantee:\n1 Cash deposit\n2 Undertaking given by a guarantor\n3* Other forms as specified in Article 83 of Delegated Regulation (EU) 2015/2446\n31 the creation of a mortgage, a charge on land, an antichresis or other right deemed equivalent to a right pertaining to immovable property;\n32 the cession of a claim, the pledging, with or without surrendering possession, of goods, securities or claims or a savings bank book or entry in the national debt register;\n33 the assumption of joint contractual liability for the full amount of the debt by a third party approved for that purpose by the customs authorities or the lodging of a bill of exchange the payment of which is guaranteed by such third party;\n34 a cash deposit or means of payment deemed equivalent thereto other than in euro or the currency of the Member State in which the guarantee is required;\n35 participation, subject to payment of a contribution, in a general guarantee scheme administered by the customs authorities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/2/division/FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division/TITLE II/division/2./division/VI/4.",
    "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."
}