Toll nõuab ühe tolliprotseduuri tollivormistusel üksiktagatise esitamist. Isiku taotlusel annab toll loa mitmeid tolliprotseduure hõlmava üldtagatise esitamiseks.
Where comprehensive security is provided for customs debts which vary in amount over time, the amount of such security shall be set at a level enabling the customs debts in question to be covered at all times.
