Give a Joint Contractual Liability (JCL) for a Customs Comprehensive Guarantee potential debts

Use this form to provide a security for potential debts for a Customs Comprehensive Guarantee (CCG) from a non-financial third party guarantor.


Complete form JCL to cover potential debts within the UK for a CCG


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.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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Published 23 May 2016