Once Customs accepts the guarantorís undertaking, they authorise the guarantor to
issue a flat rate security voucher or vouchers under the terms of the security to persons who
intend to act as declarants in a Customs operation. The guarantor thus becomes liable to
Customs for the amount laid down in national legislation in respect of each flat rate security
voucher. The voucher is presented to the Customs office where the Goods declaration is
lodged and it is retained at that office until the obligation is discharged. The guarantor is
permitted to exclude certain Customs operations or certain goods, for example those
presenting a higher risk of fraud, when issuing vouchers to a declarant. In such cases the
guarantor is required to make a specific mention of these limitations on the vouchers.
responsibility, irrespective of who the declarant may be. A flat rate security must normally be
lodged with a specified Customs office that is responsible for acceptance of this form of
security