Complete form JCL1 to use a Joint Contractual Liability (JCL) as security for your potential debts. You must have your authorisation for a Customs Comprehensive Guarantee (CCG) in place before you arrange security.
A JCL is given by an independent third party and is a contractual arrangement between the Guarantor and HM Revenue and Customs. It can only cover potential debts relating to particular customs procedure(s) or authorisation(s) covered within the approved CCG.
A JCL can only be used as security for your potential debts within the UK. It won’t be accepted as security for actual debts, or used for potential debts for cross-member state authorisations and approvals including Transit.
A JCL will only be accepted from guarantors who are established in the territory of the customs union.
Further information can be found in the Customs Authorisation and Approval manual.
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