A customs guarantee is an agreement to cover customs debt that:
- has arisen, known as actual debt
- will arise from certain customs special procedures, known as potential debt
When you should use an individual guarantee
You should use an individual guarantee if you:
- move goods no more than 3 times a year using the Union and Common 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
When you need a customs comprehensive guarantee
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
- move goods more than 3 times a year using Union and Common 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
From 1 January 2021
There are no changes for when you need:
- to use individual guarantees
- a customs comprehensive guarantee in Northern Ireland
Using customs comprehensive guarantees in Great Britain
You’ll still need a customs comprehensive guarantee if you move goods more than 3 times a year using Union and Common Transit.
You’ll not need a customs comprehensive guarantee in Great Britain (England, Scotland and Wales) 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
New rules for duty deferment will apply in Great Britain to allow most businesses to open and use a duty deferment account without needing to provide a customs comprehensive guarantee. Further guidance will be published shortly.
You may need a customs comprehensive guarantee if you have a history of non-compliance or insolvency.
Source: HMRC Guidance – Last updated 13 October 2020 – check future updates + show all updates