TSAD04030 - Security: discretion to require security
Discretion for us to require security where its provision is optional is provided by Council Regulation (EEC) No 2913/92, Article 190(1) which states:
Article 190(1) Where customs legislation provides that the provision of security is optional, such security shall be required at the discretion of the customs authorities in so far as they consider that a custom debt which has or may be incurred is not certain to be paid within the prescribed period.
Additional security may be required in certain circumstances, eg high-risk goods and for premises situated in high-risk locations. This would be when you have concerns about either the goods or the location of the premises or an operator's ability to pay promptly any given debt that may arise.
