Form

Give Joint Contractual Liability (JCL) for a Customs Comprehensive Guarantee for potential debts

Use form JCL1 to provide a security for potential debts for a Customs Comprehensive Guarantee (CCG) from a non-financial third party guarantor.

• From: HM Revenue & Customs
• Published: 23 May 2016
• Last updated: 26 January 2023 — See all updates

Documents

Complete form JCL to cover potential debts within the UK for a CCG

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_C/1.0/BRJCL1&template=JCL1.xdp

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https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

Complete form JCL1 to give a Joint Contractual Liability (JCL) as security for your potential debts.

It will be quicker if you include a JCL with your Customs Comprehensive Guarantee (CCG) application if you:

• intend to provide a JCL in place of a bank guarantee, or if you are applying for a guarantee reduction or waiver
• are reliant on support from another company

We’ll check that the company providing the JCL has enough net assets to cover the amount of the guarantee, reduction or waiver.

A separate legal entity to the one covered by the guarantee gives a JCL. It is a contractual arrangement between the guarantor and HMRC.

It can only cover potential debts relating to particular customs procedures or authorisations covered within the approved CCG.

You can only use a JCL as security for your potential debts within the UK. You cannot use it for:

• security for actual debts
• potential debts for cross-member state authorisations and approvals, including Transit

Your JCL provider must be established in the UK and have an established history of compliance with HMRC.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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Published 23 May 2016
Last updated 26 January 2023 + show all updates

1. 26 January 2023

   As well as being established in the UK, your JCL provider must have an established history of compliance with HMRC.

2. 13 January 2022

   Guidance has been updated to reflect changed rules of establishment for joint contractual liability guarantors.

3. 31 December 2020

   This page has been updated because Brexit transition period has ended.

4. 23 May 2016

   First published.