3.
Modernised Customs Code
The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures: implementing paragraph 2 of this Article; temporarily prohibiting the use of a comprehensive guarantee with a reduced amount referred to in Article 62(2); as an exceptional measure in special circumstances, temporarily prohibiting the use of a comprehensive guarantee in respect of goods which have been identified as being subject to large-scale fraud while under a comprehensive guarantee.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.