When a customs debt is incurred for the goods placed under a customs procedure, the goods shall be released after the customs debt has been paid or a guarantee for the customs debt has been provided. In such situations, a guarantee covers the existing customs debt. However, in certain cases a guarantee must be provided for the payment of a customs debt which might be incurred in relation to the goods. This is the guarantee for a potential customs debt.
The guarantee must be provided by the debtor or the person who may become the debtor. Customs authorities may also allow that a guarantee is furnished by a third person.
A guarantee can be individual or comprehensive (simplification). A comprehensive guarantee covers the customs debt in respect of several operations, declarations or customs procedures. A guarantee can be provided by a cash deposit, by an undertaking given by a guarantor or by any other form of guarantee which provides equivalent assurance that the customs debt shall be paid.
An authorisation to use a comprehensive guarantee can be granted to any economic operator established in the customs territory of the Union who satisfies all of the following conditions:
An economic operator may be granted an authorisation to use a comprehensive guarantee with an amount reduced to 50 % or 30 % of the reference amount or a guarantee waiver.
An application for the authorisation to use a comprehensive guarantee is available on eDavki Portal and is lodged electronically as an internal document through the online service eDavki of the Financial Administration of the Republic of Slovenia.