Management of customs guarantees: new official models for updating your bonds
As part of the launch of theGUM1, a new European platform for the management of the guarantees necessary for the customs activities of operators in the territory of the Union, EDR and importers with their own removal credit (cf.Customs Guarantee Management: Launch of GUM1We propose that you discover the new forms intended to update these guarantees.
Onearrestedpublished in the JORF (Official Journal of the French Republic) on 12 March recommends using one of the following three models depending on the company's situation:
- The single guarantee covering a single customs clearance operation is set out in Annex I to the Order,
- The global guarantee to cover several transactions and possibly to benefit from the deferral of payment up to 30 days is set out in Annex 2 to the Decree,
- Annex 3 unsecured transactions,
- Annex 4 corresponds to the various assessment sheets of the reference amounts to be reported in the acts,
- Annex 5 details the settlement of the bond according to the customs clearance schemes
As a reminder, the various acts bind a principal (the company) with his surety (bank or group guarantee) and must be registered with the regional recipe on which the principal depends. Once registered, the act will cover the deferral of duties and taxes through the GUM platform as soon as the DELTA I import clearance system is in place by the end of 2024 (cf.DELTA I/E 2024, episode 2).
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