Union Customs Code — Article 100

Article 100 Conferral of implementing powers 1. The Commission shall specify, by means of implementing acts, the procedural rules: (a) for determining the amount of the guarantee, including the reduced amount referred to in Article 95(2) and (3); (b) regarding the provision and the monitoring of the guarantee referred to in Article 89, the revocation and cancellation of the undertaking given by the guarantor referred to in Article 94, and the release of the guarantee referred to in Article 98; (c) regarding the temporary prohibitions referred to in Article 96. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). 2. The Commission shall adopt the measures referred to in Article 96 by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). On imperative grounds of urgency relating to such measures, duly justified by the need to rapidly enhance the protection of the financial interests of the Union and of its Member States

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, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 285(5). Where the opinion of the committee referred to in Article 285(1) is to be obtained by written procedure, Article 285(6) shall apply. CHAPTER 3 Recovery, payment, repayment and remission of the amount of import or export duty Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts