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“Confiad’s position on Article 89 (4) (3) of Regulation (EU) No 952/2013 (UCC)
Confiad and its members have serious concerns about Article 89 (4) (3) of Regulation (EU) No 952/2013 (UCC), as it is currently formulated.
In particular, Confiad strongly believes that the application of Article 89 (4) (3) represents an obstacle to the development of trade and is not in line with the purpose of the new UCC in terms of trade simplification and facilitation.
First of all, this provision discriminates economic operators using a comprehensive guarantee from those using an individual guarantee, to which this provision does not apply.
Secondly, this provision can have a real negative impact on customs representatives, because of the risk that the guarantee provided by the customs representative is used for the recovery of the customs duties owed as a result of a posteriori control of goods of a customer that does not exist anymore.
Thirdly, the application of this provision can also engender the risk that certain Customs Authorities request a higher amount of the comprehensive guarantee to be sure to also recover the amounts of duties following post-release control.
Similar concerns have been raised also by many Customs Administrations, but not retained by the Commission’s services (DG TAXUD).
For these reasons, Confiad has taken the appropriate initiatives vis-à-vis DG TAXUD in order to urgently resolve the matter, because of its negative impact on the development of trade in the EU Members States.”