A comprehensive guarantee with a reduced amount for customs debts and other charges which have been incurred should be equivalent to the provision of a guarantee for the whole amount of import or export duty payable, in particular for the purposes of the release of the goods concerned and of the entry in the accounts.
Ba cheart go mbeadh ráthaíocht chuimsitheach a bhfuil a méid laghdaithe i leith fiach custaim agus i leith muirear eile a tabhaíodh coibhéiseach le soláthar ráthaíochta do mhéid iomlán an dleachta ar allmhairí nó ar onnmhairí a bheidh iníoctha, go háirithe chun na hearraí lena mbaineann a tharscaoileadh agus chun críoch na hiontrála sna cuntais.