Article 195
Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
1. Where the placing of goods under a customs procedure gives rise to a customs debt, the release of the goods shall be conditional upon the payment of the amount of import or export duty corresponding to the customs debt or the provision of a guarantee to cover that debt.
However, without prejudice to the third subparagraph, the first subparagraph shall not apply to temporary admission with partial relief from import duty.
Where, pursuant to the provisions governing the customs procedure for which the goods are declared, the customs authorities require the provision of a guarantee, those goods shall not be released for the customs procedure in question until such guarantee is provided.
2. In specific cases, the release of the goods shall not be conditional upon the provision of a guarantee in respect of goods which are the subject of a drawing request on a tariff quota.
3. Where a simplification as referred to in Articles 166, 182 and 185 is used and a comprehensive guarantee is provided, release of the goods shall not be conditional upon full text
a monitoring of the guarantee by the customs authorities.
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
1
ACADEMIC_RESEARCH_INSTITTUTION
Who
Country
What they wrote
University of Bologna - PhD thesis
IT
of goods (Art. 195 UCC) most special procedures (Art. 211 UCC) operation of temporary storage facilities (Art. 148 UCC) 25 over the use of the breadth of the “guarantee for a potential or existing customs debt to be provided”53 to cover the amount of impor ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.