National legislation usually will allow cases where no security should be required. These
may be for certain operations or industries, for certain Customs procedures or practices, for
certain types of goods or for certain levels of duties and taxes. Optional security would be
required where Customs determine that other factors are present in these cases and the risk of
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