- HM Revenue & Customs
- Part of:
- Import and export forms and Import and export: customs declarations, duties and tariffs
- 6 April 2016
- Last updated:
- 21 September 2017, see all updates
Use form CCG1, and questionnaire CCG1a if needed, to apply for a Customs Comprehensive Guarantee (CCG).
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Apply for a Customs Comprehensive Guarantee (CCG) by completing form CCG1. You’re not required to complete the questionnaire CCG1a if you’re an Authorised Economic Operator (AEO) or are only applying for a new duty deferment account. Your authorisation or approval to defer or suspend duty can’t start until the CCG is in place.
Under the Union Customs Code (UCC) regulations, you need to hold a CCG authorisation with an appropriate guarantee if you want to apply for new customs authorisations or approvals that defer or suspend the payment of duty.
You might also want to apply for a CCG if:
- you already hold an authorisation or approval but want to change this to take advantage of any of the UCC arrangements
- you’re an AEO (or hold a current AEO certificate) and you want to take advantage of the reduction available against the customs element of the duty deferment account
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Published: 6 April 2016
Updated: 21 September 2017
- A new section on 'Excise duties' has been added.
- New questionnaire CCG1a added to assess your eligibility for a CCG.
- The address to send the completed CCG1 form has changed.
- Revised Customs Comprehensive Guarantee CCG1 version 2.0.1 to show additional capacity to add more directors' details. The debt calculation tables have also been simplified.
- First published.