Give Joint Contractual Liability (JCL) for a Customs Comprehensive Guarantee for potential debts
Use form JCL1 to provide a security for potential debts for a Customs Comprehensive Guarantee (CCG) from a non-financial third party guarantor.
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Details
Complete form JCL1 to give a Joint Contractual Liability (JCL) as security for your potential debts.
It will be quicker if you include a JCL with your Customs Comprehensive Guarantee (CCG) application if you:
- intend to provide a JCL in place of a bank guarantee, or if you are applying for a guarantee reduction or waiver
- are reliant on support from another company
We’ll check that the company providing the JCL has enough net assets to cover the amount of the guarantee, reduction or waiver.
A separate legal entity to the one covered by the guarantee gives a JCL. It is a contractual arrangement between the guarantor and HMRC.
It can only cover potential debts relating to particular customs procedures or authorisations covered within the approved CCG.
You can only use a JCL as security for your potential debts within the UK. You cannot use it for:
- security for actual debts
- potential debts for cross-member state authorisations and approvals, including Transit
Your JCL provider must be established in the UK and have an established history of compliance with HMRC.
Email HMRC to ask for this form in Welsh (Cymraeg).
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Last updated 26 January 2023 + show all updates
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As well as being established in the UK, your JCL provider must have an established history of compliance with HMRC.
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Guidance has been updated to reflect changed rules of establishment for joint contractual liability guarantors.
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This page has been updated because Brexit transition period has ended.
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First published.