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HMRC internal manual

Anti-dumping and countervailing duties

From
HM Revenue & Customs
Updated
, see all updates

Control: form of guarantees

Form of undertaking and banker’s INDIVIDUAL guarantee

For use in respect of provisional anti-dumping and countervailing duties only.

The importer of the goods, or a duly authorised agent, and the Bank of the importer must complete this (Word 26kb).

A person qualified to make declarations on Customs entries must sign the undertaking/guarantee. The Bank underwriting the guarantee must be one approved for this purpose by the Commissioners of Her Majesty’s Revenue and Customs. The guarantee is chargeable with stamp duty if given under seal.

Form of undertaking and banker’s STANDING guarantee

For use in respect of provisional anti-dumping and countervailing duties only.

This must be completed by the importer of the goods, or a duly authorised agent, and the Bank of the importer (Word 25kb).

The undertaking/guarantee must be signed by a person qualified to make declarations on Customs entries. The Bank underwriting the guarantee must be one approved for this purpose by the Commissioners of Her Majesty’s Revenue and Customs. The guarantee is chargeable with stamp duty if given under seal.