IPR102000 - Transfers between IPR authorisation holders: Calculating the level of guarantee for Annex 44c goods

Guarantees are calculated on the same basis as under the transit system but are subject to the minimum rate laid down in Annex 44c. The guarantee must cover:

• customs duty;
• import VAT;
• anti-dumping duty;
• specific customs duty (previously CAP charges);
• countervailing duty; and
• excise duty.

For details about calculating the level of guarantees and guarantee reductions see Part III of the Transit Manual.