Bank guarantee requirement: enforceability on vacation of court stay or on earlier final decision to secure differential duty compliance.

Prescribes a standard bank guarantee for clearances under court orders, valid until final disposal plus six months and immediately enforceable on vacation of stay or earlier adverse decision; banks act as primary obligors with irrevocable, unconditional liability limited to the guaranteed sum, and an appended schedule requires dispute facts, goods description, claimed headings and values, differential duty, and guarantee and bond amounts.

---

---

---