Check if you need a customs guarantee

Question

Accepted Answer

A customs guarantee is an agreement to cover customs debt that:

Using guarantees in Great Britain (England, Scotland and Wales)

You should use an individual guarantee if you:

move goods no more than 3 times a year using Common or Union Transit
use authorisation by declaration to put goods into customs special procedures (inward processing, temporary admission or end use) no more than 3 times a year
need to cover a large amount of customs debt that cannot be covered by your customs comprehensive guarantee
need to provide a guarantee as a condition of your approval for a duty deferment account to delay payment of Customs Duty, excise duty and import VAT (if not using Postponed VAT accounting)
have a General Guarantee Account (GGA) read GGA guidance

You must get authorisation to use a customs comprehensive guarantee if you move goods more than 3 times a year using Common or Union Transit.

You’ll not need a customs comprehensive guarantee unless we tell you one is required when you apply:

for full authorisation to put goods into customs special procedures (inward processing, temporary admission, or end use)
to operate a temporary storage facility or customs warehouse

You should use an individual guarantee if you:

move goods no more than 3 times a year using Common or Union Transit
use authorisation by declaration to put goods into customs special procedures (inward processing, temporary admission or end use) no more than 3 times a year
need to cover a large amount of customs debt that cannot be covered by your customs comprehensive guarantee
have a General Guarantee Account (GGA) read GGA guidance

You must get authorisation to use a customs comprehensive guarantee if you:

use a duty deferment account to delay payment of Customs Duty, excise duty and import VAT (if not using Postponed VAT accounting)
move goods more than 3 times a year using Common or Union Transit
have full authorisation to put goods into customs special procedures (inward processing, temporary admission, or end use)
operate a temporary storage facility or customs warehouse