Import and export: customs guarantees

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A customs guarantee is an agreement to cover a customs debt that has or will arise from certain customs procedures. This is known as an actual or potential debt.

Once you’re authorised, you’ll need to provide a guarantee to enter goods into a customs procedure and defer customs duties. What kind of guarantee you need, and how it works, depends on the circumstances. You can use:

  • an individual guarantee – to make a one-off application for a special procedure, up to 3 times every 12 months

  • a CCG – to apply for new customs authorisations and approvals

Individual guarantees

You can use an individual guarantee when you apply to use a special procedure as a one-off on your customs declaration. You cannot do this more than 3 times in a 12-month period.

You must give an individual guarantee to cover 100% of the Customs Duty. There are no reductions or waivers available for these types of guarantees, even if you have Authorised Economic Operator for Customs (AEOC) status.

You can give your guarantee using a:

You may use your guarantee to cover someone else's transaction. Often problems may arise when a guarantee is used for someone else. For example if goods transported to another EU country under your guarantee and they do not reach their intended destination or if the goods sent do no correspond with the description provided. In such cases HMRC may cash your guarantee to satisfy the potential debt. Hammad can assist in such matters.