In certain instances Customs may find it advisable to limit the forms of security that are
acceptable based on the standing of the declarant or operator. In other cases, such as where
the goods are considered a high risk to the revenue, Customs may require a cash deposit
instead of a simple undertaking. However, Customs should usually accept an alternative form
of security if it will ensure the discharge of the obligations at the same level. Customs may
require the form of security selected to be maintained for a specific period.