Customs guarantee / Customs vinculation

In order to secure the customs debt, Tatra banka provides:

  • customs vinculations - deposit of funds on a client's account with the bank, according to § 390 of the Customs Law No. 238/2001 Coll., in favour of the customs office.
  • customs guarantee - in the guarantee, the bank shall undertake jointly and severally with the debtor to pay the customs debt arisen to the debtor by releasing imported goods to the relevant customs regime, regardless the place where it has arisen and regardless which customs office assessed the debt. The orderer of issuance of the customs guarantee is the importer - the customs declarant.
  • the customs guarantee within the common transit - the bank undertakes to pay the customs debt to the customs administration, which had arisen in a transit country in the Community according to the international Convention on Common Transit Regime between the EC, EZFT, and V4 in the event the goods have not arrived to the destination country and have not been duly cleared by customs therein. The orderer of issuance of this guarantee is the exporter or the shipping company.

Target group: legal persons

 

 
© Tatra banka, Hodžovo námestie 3, P.O. Box 42, 850 05, Bratislava 55   |   Legal information

8.2.2012 21:23 ; © Tatra banka, Hodžovo námestie 3, P.O. Box 42, 850 05, Bratislava 55