Art. 115

(Art. 56 para. 3 VAT Act)

1. The amount of the security for conditional tax claims or in cases, in which payment reliefs under Article 76 paragraph 1 CustA¹are granted: 100 per cent on storage of bulk goods;
   1. ² a maximum of 10 per cent for the authorised economic operator (AEO) under Article 42a CustA;
   2. at least 25 per cent in other cases.
2. For international transits, the amount of the security is governed by international treaties.