- The note clarifies the model of surety insurance certificate required to guarantee payment of customs and tax debts.
- Guarantees can take the form of cash deposits, commitments by guarantors, or other equivalent securities, as per EU Customs Code.
- Surety insurance certificates are recognized as valid guarantees, provided they comply with both EU and national regulations.
- The document highlights the need to mention contract validity and address questions about the admissibility and supervision of such certificates.
- The note is electronically signed by the Deputy Director General of Customs Management and is verifiable online.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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