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Apply for a Customs Comprehensive Guarantee (CCG) by completing form CCG1. You do not have 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 cannot 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