Every organization is governed by a set of general and special laws and regulations, it is obvious that the governing laws and regulations are associated with strengths and weaknesses, so the weaknesses of that field are becoming a challenge. The country that has joined the international trade conventions, such as July 1975 and the Revised Kyoto Convention 1389, is not exempt from this rule. Therefore, in the discussion of guaranteeing, we are facing challenges in the regulations that a series of conflicts or conflicts with the provisions of the conventions such as The method of determining and the amount of guarantee, the duration of the demand for customs clearance of transit cargoes or conflicts with similar laws, including the guarantee covered by a valid insurance policy, the intentional and unintentional element in the temporary entry procedure, or the duration of the transit permit in collecting or issuing the guarantee We conclude that we have these challenges in the regulations related to customs affairs in the above sections, and to solve them, the examples of conflicts, which are the collection or return of guarantees, the regulations of conventions and customs affairs, unanimity, in harmonizing the procedures in There is no customs guarantee. In order to create a unified approach, relying on the legal rule of conflict and conflict, preventing the continuation of challenges and protecting the rights of guarantor and customs institutions, each of the challenges has been analyzed. have not been noticed.