{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-19.3.",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-19.3..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/42/division/division/PART I/division/CHAPTER III/division/19.3.",
  "kind": "division",
  "number": "19.3",
  "heading": "The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed five years. However, that period may be extended by the customs office of guarantee for one further period not exceeding five years.",
  "text": "Where during the period of validity of the certificate the customs office of guarantee is informed that the certificate, as a result of numerous changes, is not sufficiently legible and may be rejected by the customs office of departure, the customs office of guarantee shall invalidate the certificate and issue a new one, if appropriate.\nCertificates with a period of validity of two years shall remain valid. Their period of validity may be extended by the customs office of guarantee for a second period not exceeding five years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted 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) 2020/893 of 29 June 2020 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/42/division/division/PART I/division/CHAPTER III/division/19.3.",
    "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."
}