Customs Declaration Processing System Detailed User and ...

DETAILED USER & TECHNICAL REQUIREMENTS FOR CDPS
AND USE-CASE MODELS
Ref: PHASE V
4.2 Guarantee management system
- The scope of the Guarantee management system is to register all kind of guarantees issued and accepted
as a security of possible customs debt which could arise in transit regime, i.e. in a national transit regime
or a common transit procedure.
- The objective of the Guarantee management system is to provide the Macedonian customs authorities, as
well as traders and the guarantors (in certain cases), with the on line:
o control of used guarantees, especially the control of existence, validity, sufficiency of a guarantee
amount or a reference amount of guarantee, etc.,
o monitoring of used guarantee, especially the monitoring of actual amount of reference amount of
comprehensive guarantee or a guarantee waiver, monitoring of usage of guarantee (i.e. when, for
which operation and with which amount a guarantee has been used in certain period, etc.).
- The following types guarantees shall be registered the Guarantee management system with the specific
guarantee reference number (GRN):
o guarantees for transit regime (national transit regime or a common transit procedure):
→ cash deposit,
→ individual guarantee in the form of single guarantee undertaking,
→ individual guarantee in the form of guarantee vouchers,
→ comprehensive guarantee,
→ comprehensive guarantee waiver,
o guarantees for other regimes than a transit regime:
→ cash deposit,
→ individual guarantee in the form of single guarantee undertaking,
→ comprehensive guarantee,
o guarantees for the excise movements or the excise warehouses (subject of final confirmation):
→ cash deposit,
→ individual guarantee in the form of single guarantee undertaking,
→ comprehensive guarantee.
4.2.1 Guarantees in transit regime
- The separate registry shall be for the guarantees to be used by a principal for a national transit regime
and for a common transit regime.
- Before the day of accession of the Republic of Macedonia into the Convention on a common transit
procedure 15 the part for the registry of guarantees for a common transit procedure shall be activated. On
the day of accession of the Republic of Macedonia into the European Union the part for the registry of
guarantees for a national transit regime shall be deactivated.
4.2.1.1 Guarantee in the form of cash deposit
- The guarantee in the form of cash deposit shall be registered with a guarantee reference number (GRN)
when the amount of guarantee was delivered on a bank account of Macedonian customs administration
and it is confirmed by the Accounting management system.
- The amount of guarantee in the form of cash deposit shall be used for:
o only one transit operation and after that it will be returned to the principal,
o repetitive use, i.e. for successive transit operations.
- Where the guarantee reference number (GRN) is used by a principal in his transit declaration and before
the acceptance of this declaration, at least the following data shall be checked:
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