We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Use a general guarantee account to cover any import duty due on goods when they enter the UK.
Find out about customs guarantees and when you may need one.
Use individual guarantees to cover customs duties for one-off or high value imports.
Indemnity forms for both limited liability partnerships and companies: personal guarantee and indemnity deed of agreement.
How to use your account to cover duty and import VAT, check your balance, pay HMRC, give an Individual Bank Guarantee and what to do if your guarantee will not cover the amount due.
Why you need a guarantee and how to work out how much guarantee you need to cover your movements.
Find out why you need to get a premises guarantee and how to get one.
How to get a guarantor when you have authorisation to use a customs comprehensive guarantee.
Find out about our Bills and Notes Guarantee: its benefits, eligibility criteria and how to apply.
Find out about our Standard Buyer Loan Guarantee: its benefits, eligibility criteria and how to apply.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Use this service to apply for a guarantee on bonds, loans and other facilities that support UK exports.
Find out about our Export Development Guarantee: its benefits, eligibility criteria and how to apply.
Find out about the Department for Business and Trade’s Shipbuilding Credit Guarantee Scheme: its benefits, eligibility criteria and how to apply.
Provides background on why the government has introduced a mortgage guarantee scheme, and how it works. The scheme is open to new 95% mortgages until 30 June 2025, with participating lenders offering 95% mortgages under the government guarantee from 19...
What you need to know if you are providing a guarantee for a customer undertaking transit movements.
Find out about our Supply Chain Discount Guarantee: its benefits, eligibility criteria and how to apply.
Find out what you need to do to get a guarantee waiver for a duty deferment account in Great Britain.
Advice and guidance for customers applying for the Woodland Carbon Guarantee.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.