Guidance

Apply for a customs comprehensive guarantee to cover customs debts

Use customs comprehensive guarantees to cover customs duties when you regularly import goods.

You should apply to use a customs comprehensive guarantee if you:

  • put goods into customs procedures (inward processing, temporary admission, or end use) more than 3 times a year
  • move goods more than 3 times a year under the Common Transit Convention or Union Transit
  • use a duty deferment account to delay payment of customs duties, import VAT and excise duties
  • operate a temporary storage facility or customs warehouse

Check what type of guarantee you need if you’re not sure.

If there is a no-deal Brexit there might be changes to when you need a guarantee.

Who can apply

To get this type of guarantee you need to:

  • be established in the EU
  • have no serious or repeated infringements of customs or tax rules in the past 3 years
  • have no record of serious criminal offences related to your business activities in the past 3 years

What you’ll need

To complete your application you’ll need your business’s:

  • EORI number
  • registered company name and number
  • VAT number (if this applies)
  • company directors’ and officials’ details
  • records of any times when your business has not followed customs or tax rules in the last 3 years
  • details of the practical customs experience of the person responsible for customs
  • details of checks and measures in place to make sure your business complies with customs and tax rules
  • financial records if you want to apply for a reduction in guarantee amount

You will also need to provide:

  • for a duty deferment account, value of total debts due (actual debts) from customs duties, import VAT and excise duties
  • for goods under Union Transit, estimated import VAT, maximum value of goods under transit at one time and highest duty rate applicable to the goods
  • for goods under a customs special procedure:
    • maximum value of goods in procedure at one time
    • highest duty rate applicable to the goods
    • estimate of import VAT and excise duty if you want the guarantee to cover this

Apply for authorisation

Get customs comprehensive guarantee authorisation using form CCG1.

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

You’ll need to fill in the form on-screen then print and post it to:

HM Revenue and Customs
Customs Comprehensive Guarantee Team
Ralli Quays
3 Stanley Street
Manchester
M60 9LA

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Reducing the amount of guarantee you need to provide for customs duties

If you’re deferring import VAT or excise, other schemes are available that can reduce the level of guarantee required.

If you’re an Authorised Economic Operator for customs (AEOC)

The amount of guarantee required for deferred customs duties within your duty deferment account will be reduced to 30% of the customs duties.

You do not need to provide a guarantee amount for potential debts.

If you’re not an Authorised Economic Operator for customs

You can apply to reduce the amount of guarantee you need to provide for potential customs duties from:

  • operating a customs warehouse or temporary storage facility
  • storing goods in a customs warehouse
  • importing goods for processing or repair under inward processing
  • temporarily importing goods under temporary admission
  • importing goods under end-use procedure
  • moving goods under the Common Transit Convention or Union Transit

To apply, you’ll need to:

  1. Complete form CCG1F (PDF, 551KB, 8 pages) .
  2. Send your completed CCG1F with your completed CCG1.

After you apply

HMRC will carry out assurance checks and let you know if you can get any reductions and tell you the amount of the guarantee you’ll need to get from your guarantor.

If you do not get authorisation

If you do not meet the conditions when you apply for a customs comprehensive guarantee you can use an individual guarantee to cover the customs debt.

When you get authorisation

When HMRC has authorised you to use a customs comprehensive guarantee you will need to get a guarantor.

You’ll need to provide confirmation to HMRC that the guarantor will cover the amount of the customs comprehensive guarantee. You will need to submit:

  • a Joint Contractual Liablity (JLC) form, you cannot use this for duty deferment accounts or goods moving under the Common Transit Convention or Union Transit
  • a financial guarantee form, most banks and insurance companies have approval to act as a guarantor - you cannot use this for goods moving under the Common Transit Convention or Union Transit
  • a transit financial guarantee, if your guarantee is for goods moving under the Common Transit Convention or Union Transit HMRC will send you this form

You should contact the Central Deferment Office to check if HMRC will accept your proposed guarantor.

If you stop meeting the conditions for reducing your guarantee

If your circumstances change and you do not meet the conditions for a reduced guarantee, you must change your guarantee amount so it’s no longer reduced.

If this happens, you must:

  • tell HMRC if you need to change your guarantee amount
  • calculate the estimated customs duties and import VAT from your imports and check your guarantee always covers them

You can also use an individual guarantee for one-off or high value imports to avoid going over your customs comprehensive guarantee.

HMRC will regularly check the use of guarantees and will tell you if your guarantee amount is incorrect.

Published 1 March 2019