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Guarantees and guarantee waivers

From:
HM Revenue & Customs
Published:
31 March 2025
Updated:
24 September 2026
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Updates: Guarantees and guarantee waivers

2026

24 September 2026 published amendments

Guarantors for transit

Address updated in section 'how to let HMRC know you are ending your relationship with the customer'

2025

18 September 2025 published amendments

Single guarantee

The number of times you can use Authorisation by Declaration has increased from 3 to 10 times in a rolling 12-month period.

31 March 2025 published amendments

Introduction

New section added.

Single guarantee

New section added.

Specified amount (reference amount)

New section added.

Customs comprehensive guarantee (CCG)

New section added.

Waivers

New section added.

Choosing a guarantor

New section added.

Guarantors for transit

New section added.