Guidance

Check if you need a customs guarantee

You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.

• From: HM Revenue & Customs
• Published: 23 May 2016
• Last updated: 18 September 2025
  Show all updates

  1. 18 September 2025

     The number of times you can use Authorisation by Declaration has increased from 3 to 10 times in a rolling 12 month period.

  2. 2 March 2021

     This page has been updated because the Brexit transition period has ended.

  3. 2 December 2020

     This guidance has been updated to explain how you can apply for a customs comprehensive guarantee from 1 January 2021.

  4. 13 October 2020

     Information on changes to when a guarantee is required from 1 January 2021

  5. 18 January 2019

     The guarantee reduction rate of the customs duties part of the actual debt in section Authorised Economic Operator for Customs (AEOC) status: CCG waivers or reductions has been updated.

  6. 28 August 2018

     The how to apply for a Customs Comprehensive Guarantee section has been updated to clarify the 120 days it takes to authorise.

  7. 17 July 2018

     Guidance on when you need to hold a Customs Comprehensive Guarantee has been updated to include Union Transit.

  8. 5 June 2018

     The section under heading ‘Conditions for getting a CCG’ has been updated to include details of who you need to contact for a list of approved bank or financial institutions that we can accept as a guarantor.

  9. 24 May 2018

     The Authorised Economic Operator for Customs (AEOC) status: CCG waivers or reductions section has been updated.

  10. 26 June 2017

      Guidance has been updated to include completing questionnaire CCG1a.

  11. 19 January 2017

      Current statistical threshold revised from £750 to £873.

  12. 27 October 2016

      The guide previously gave information on Comprehensive Customs Guarantees only, and has been amended to also give information on individual guarantees.

  13. 23 May 2016

      First published.

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

Using guarantees in Great Britain (England, Scotland and Wales)

When you should use an individual guarantee

You should use an individual guarantee if you:

• move goods no more than 3 times in a rolling 12 month period using Common or Union Transit
• use authorisation by declaration to put goods into customs special procedures (inward processing, temporary admission or end use) no more than 10 times in a rolling 12 month period
• need to cover a large amount of customs debt that cannot be covered by your customs comprehensive guarantee
• need to provide a guarantee as a condition of your approval for a duty deferment account to delay payment of Customs Duty, excise duty and import VAT (if not using Postponed VAT accounting)
• have a General Guarantee Account (GGA) read GGA guidance

When you need a customs comprehensive guarantee

You must get authorisation to use a customs comprehensive guarantee if you move goods more than 3 times a year using Common or Union Transit.

You’ll not need a customs comprehensive guarantee 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

Using a guarantee in Northern Ireland

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 Common or Union 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
• have a General Guarantee Account (GGA) read GGA guidance

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 (if not using Postponed VAT accounting)
• move goods more than 3 times a year using Common or Union 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