Summary
This customs technical handbook gives information on when a guarantee may be required to import into the UK, and how to get a guarantee if you need one.
Information is for both UK Customs (HMRC and Border Force) and traders. Unless specified, it applies to Great Britain (GB) and Northern Ireland (NI). Any difference between GB and NI has been separated under the specific sections.
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Contents
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About guarantees and guarantee waivers and when you might need them.
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Information on when you should use single guarantee.
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Information and examples and how to calculate specified amount.
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Details of how to apply for a CCG authorisation.
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Information on different waivers for procedures being used.
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Information on arranging a guarantor.
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Information on type of guarantee, what it will cover, liability territories, liability period and how to inform HMRC of changes for providing a guarantee for transit movement use.