Guidance

Check if you need a customs guarantee

You need an individual guarantee or a customs comprehensive guarantee (CCG) to enter goods into a customs procedure and defer duty.

A customs guarantee is an agreement to cover customs debt that:

  • has arisen, known as actual debt
  • will arise from certain customs procedures, known as potential debt

When you should use an individual guarantee

You should use individual guarantees if you:

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

When you need a customs comprehensive guarantee

You must get authorisation to use a customs comprehensive guarantee if you:

  • use a duty deferment account to delay payment of customs duties, import VAT and excise duties
  • move goods more than 3 times a year using the Common Transit Convention or Union Transit
  • put goods into customs procedures (inward processing, temporary admission, or end use) more than 3 times a year
  • operate a temporary storage facility or customs warehouse
Published 23 May 2016
Last updated 18 January 2019 + show all updates
  1. The guarantee reduction rate of the customs duties part of the actual debt in section Authorised Economic Operator for Customs (AEOC) status: CCG waivers or reductions has been updated.

  2. The how to apply for a Customs Comprehensive Guarantee section has been updated to clarify the 120 days it takes to authorise.

  3. Guidance on when you need to hold a Customs Comprehensive Guarantee has been updated to include Union Transit.

  4. The section under heading ‘Conditions for getting a CCG’ has been updated to include details of who you need to contact for a list of approved bank or financial institutions that we can accept as a guarantor.

  5. The Authorised Economic Operator for Customs (AEOC) status: CCG waivers or reductions section has been updated.

  6. Guidance has been updated to include completing questionnaire CCG1a.

  7. Current statistical threshold revised from £750 to £873.

  8. The guide previously gave information on Comprehensive Customs Guarantees only, and has been amended to also give information on individual guarantees.

  9. First published.