In certain instances, even though a security is not required, Customs may still require an
undertaking from the person concerned to ensure that the obligations which are legally required
to be fulfilled are complied with.
the obligations being fulfilled is increased. For example, the goods may involve a high risk to
the revenue, the person concerned may not be in good standing in meeting Customs
obligations, or a one-time transaction may involve greater need for revenue control. Where
national legislation stipulates that security is optional and Customs consider that a security is
required, the amount determined should not exceed the level set out for compulsory security