The Act of 2004 on excise duty called into *being guarantees* for excise duty payment – the new legal institution stemming from EU-law. Provisions of the act stipulated two types of excise guarantees, i.e. general guarantee and lump sum guarantee. According to the regulations, lump sum guarantee could only be applied to entities authorized to operate a tax warehouse and only for providing guarantee of excise duty payments arisen from producing excise goods in that tax warehouse

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синтагма "called into being", перевод в словаре.