art_96__para_1

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union

1. In the context of special procedures or temporary storage, the Commission may decide to temporarily prohibit recourse to any of the following: the comprehensive guarantee for a reduced amount or a guarantee waiver referred to in Article 95(2); the comprehensive guarantee referred to in Article 95, in respect of goods which have been identified as being subject to large-scale fraud.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.