Assurance of guarantee of completion of customs duty and tax payment, as well as of customs transit procedure

The guarantee lies in the assuring of any obligations against customs authorities in the form acceptable to the customs authorities. The guarantee is considered to be comprehensive, when it assures obligations as regards the completion under various transactions (procedures).

The guaranteeing association is an association, which is approved by the Customs of a Contracting Party to the Convention as the guarantor of payment of sums set out in Clause 8 of Annex A on Temporary Admission Carnets to the Convention on Temporary Admission, 1990, and which is the member of the guarantee chain of the World ATA Carnet Council (WATAC) within the World Chambers Federation.

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