Guidance

Get an individual guarantee to cover customs debts

Use individual guarantees to cover customs duties for one-off or high value imports.

You should use individual guarantees if you:

  • move goods no more than 3 times a year under Common Transit Convention or Union Transit
  • put goods into customs procedures (inward processing, temporary admission, or end use) 3 times a year or less
  • need to cover an unusually large amount of customs debt that cannot be covered by your customs comprehensive guarantee

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

Your guarantee must cover 100% of the customs duties. You cannot get a reduction or waiver for individual guarantees, even if you’re an Authorised Economic Operator for Customs (AEOC).

You can give HMRC an individual guarantee using a:

Deed of guarantee

Your guarantor must be a bank or insurance company that has HMRC approval to provide deeds of guarantee. Most banks and insurance companies have approval to act as a guarantor.

You can check if your bank or insurer is approved with the Central Deferment Office.

Your guarantor needs to give you the guarantee on form C&E250 before your goods are released from customs.

General guarantee account

Your guarantor must be a bank or insurance company that has HMRC approval to provide general guarantee accounts. Most banks and insurance companies have approval to act as a guarantor.

You can check if your bank or insurer is approved with HMRC by telephone: 03000 588 328.

To use a general guarantee account you’ll need to complete an application form.

This is included in an application pack which you need to request from:

Guarantee Seat
NTAS
HM Revenue and Customs
1st Floor West, Ralli Quays
3 Stanley Street
Salford
M60 9LA

Telephone: 03000 588 328

If you’re not VAT registered, you’ll also need to get an EORI number.

Duty deferment account

If you already have a duty deferment account and customs comprehensive guarantee, you can extend your comprehensive guarantee to cover potential customs duties.

Published 1 March 2019