large-scale fraud definition
large-scale fraud referred to in Article 77(b) means a situation where it is established that, in spite of the application of Article 65 or 80, the comprehensive guarantee or the comprehensive guarantee for a reduced amount referred to in Article 75(a) and (b) is no longer sufficient to ensure payment, within the time-limit prescribed, of the debt arising when some types of goods are removed from the common transit procedure. In this connection account should be taken of the volume of goods removed and the circumstances of their removal, particularly if these result from internationally organised criminal activities.
large-scale fraud referred to in Article 94(7) means a situation where it is established that, in spite of the application of Article 384, Article 9 of the Code and, where appropriate, Article 94(6) of the Code, the compre- hensive guarantee referred to in Article 94(2)(b) of the Code is no longer sufficient to ensure payment, within the time limit prescribed, of the customs debt arising when any of the goods listed in Annex 44c are removed from the Community transit procedure. In this connection account should be taken of the volume of goods removed and the circumstances of their removal, particularly if these result from internationally organised criminal activities.
large-scale fraud referred to in Article 58(6) means a situation where it is established that, in spite of the application of Articles 54 or 61, and where appropriate Article 58(5), the comprehensive guarantee referred to in Article 58(1) is no longer sufficient to ensure payment, within the time limit prescribed, of the debt arising when any of the goods listed in Annex 1 are removed from the common transit procedure. In this connection account should be taken of the volume of goods removed and the circumstances of their removal, particularly if these result from internationally organised criminal activities.