{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-1.",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-1..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/28/division/division/I./division/1.",
  "kind": "division",
  "number": "1",
  "heading": "The undersigned …",
  "text": "Resident at …\nhereby jointly and severally guarantees, at the office of guarantee of …\nup to a maximum amount of …\nin favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Swedenand the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland, the Republic of North Macedonia , the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey , the Principality of Andorra and the Republic of San Marino ,\nany amount for which the person providing this guarantee : …may be or become liable to the abovementioned countries for debt in the form of duty and other charges which may be or have been incurred with respect to the goods covered by the customs operations indicated in point 1a and/or point 1b.\nThe maximum amount of the guarantee is composed of an amount of:\n…\n(a) being 100/50/30 % of the part of the reference amount corresponding to an amount of customs debts and other charges which may be incurred, equivalent to the sum of the amounts listed in point 1a,\nand\n…\n(b) being 100/30 % of the part of the reference amount corresponding to an amount of customs debts and other charges which have been incurred, equivalent to the sum of the amounts listed in point 1b,",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Substituted by Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Surname and forename or name of the firm."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Full address."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Delete the name/names of the country/countries on whose territory the guarantee may not be used."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Surname and forename or name of the firm, and full address of the person providing the guarantee."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Applicable with respect to the other charges due in connection with the import or export of the goods where the guarantee is used for the placing of goods under the Union/common transit procedure or may be used in more than one Member State or one Contracting Party."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Delete what does not apply."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Delete what does not apply."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/28/division/division/I./division/1.",
    "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."
}