http://www.legislation.gov.uk/eur/2013/952/article/45Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101texttext/xmlen2024-05-19Expert Participation2022-07-01 TITLE I<Strong>GENERAL PROVISIONS</Strong>CHAPTER 2<Strong><Emphasis>Rights and obligations of persons with regard to the customs legislation</Emphasis></Strong>Section 6<Strong><Expanded>Appeals</Expanded></Strong>Suspension of implementationArticle 451The submission of an appeal shall not cause implementation of the disputed decision to be suspended.2The customs authorities shall, however, suspend implementation of such a decision in whole or in part where they have good reason to believe that the disputed decision is inconsistent with the customs legislation or that irreparable damage is to be feared for the person concerned.3In the cases referred to in paragraph 2, where the disputed decision has the effect of causing import or export duty to be payable, suspension of implementation of that decision shall be conditional upon the provision of a guarantee, unless it is established, on the basis of a documented assessment, that such a guarantee would be likely to cause the debtor serious economic or social difficulties.Art. 45 modified (1.8.2021) by S.I. 1995/2518, reg. 133AI (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43)