Comprehensive Guarantee
Customs proceduresArt. 89, 95 – Regulation (EU) No 952/2013 (UCC)
PL: Zabezpieczenie generalne | DE: Gesamtbürgschaft
Definition
A comprehensive guarantee is a form of customs security covering multiple customs operations (import, transit, warehousing) with a single guarantee. The amount is set at a reference level covering estimated duties for a given period. AEO holders may obtain reductions to 30% or even 0% of the reference amount.