This customs information paper is about the new Customs Comprehensive Guarantee products for the provision of a guarantee.
The Union Customs Code (UCC) has introduced a mandatory guarantee requirement for a number of different customs authorisations and approvals. The UCC Regulation 952/13 took effect from 1 May 2016.
26 May 2016
HM Revenue & Customs
Customs Information Papers
Import and export: customs declarations, duties and tariffs
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