Business tax – form

Import and export: apply for a Customs Comprehensive Guarantee (CCG1)

Use form CCG1 to apply for a Customs Comprehensive Guarantee.



Apply for a Customs Comprehensive Guarantee (CCG) by completing form CCG1. 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, from 1 May 2016 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/approval but want to change this to take advantage of any of the UCC arrangements
  • you’re an Authorised Economic Operator (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

Before you start

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