Licenses
Information related to the customs and excise licenses.
Comprehensive guarantee
IntroductionA comprehensive guarantee is a single guarantee that covers multiple customs operatio...
Legal basis
Executive SummaryA comprehensive guarantee under the UCC is an umbrella guarantee that can cover ...
Customs warehouse
Introduction
Inward Processing
IntroductionThe Comprehensive Guarantee (CGU) authorisation relates to the various authorisations...
Release for free circulation
Introduction
Guarantee for Excise Warehouse
The holder of an excise warehouse must provide a financial guarantee for the excise duty that he ...
Special procedures
Transit, which shall comprise external and internal transit; Storage, which shall comprise custom...