Get a guarantor for your customs comprehensive guarantee
How to get a guarantor when you have authorisation to use a customs comprehensive guarantee.
Most banks and insurance companies have approval to act as a guarantor.
Steps you need to take
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Check if your bank or insurer is approved — contact the Central Deferment Office.
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Send confirmation to HMRC that your guarantor will cover your debt.
If you’re approved to use a customs comprehensive guarantee in:
- Great Britain (England, Scotland and Wales) — your guarantor will need to be established in the UK
- Northern Ireland — your guarantor will need to be established in Northern Ireland or the EU
If you apply to us for approval of customs comprehensive guarantee for common or Union transit, your guarantor will need to be established in the UK.
Check which form to send us
The form you need to send us depends on if your customs comprehensive guarantee covers:
- a duty deferment account
- special procedures or temporary storage
- Union and Common Transit
Duty deferment account
Ask your guarantor to fill in a financial guarantee form.
Special procedures or temporary storage
Ask your guarantor to fill in a form if your customs comprehensive guarantee covers:
- temporary admission
- inward processing
- end use
- the operation of a temporary storage facility or customs warehouse
Your guarantor will use either:
- a financial guarantee form — most banks and insurance companies have approval to act as a guarantor
- a Joint Contractual Liability (JLC) form
Moving goods under Union and Common Transit
If you’re moving goods under Union and Common Transit and you apply to use transit using your Government Gateway account, we will send you the form your guarantor will need to complete.
Updates to this page
Last updated 2 December 2020 + show all updates
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This guidance has been updated to explain how you can get a guarantor from 1 January 2021.
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First published.