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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Comprehensive Guarantees

Any Community Customs Code (Reg No. 2913/92) authorisations or approvals issued without a guarantee may continue to be used during the transition period without a guarantee being required until a new Code authorisation or approval is in place.

Existing guarantees for potential debts (for example, transit) can continue until reassessed by Customs, this must be completed before 1 May 2019.

Comprehensive Transit Guarantees issued on or before 30 April 2016 may continue to be used as security against transit movements commenced on or after 1 May 2016 until

·          the guarantee, or

·          the authorisation for a reduction or waiver

is reassessed by customs.  This reassessment must be completed by 1 May 2019.

Any change to the deferment guarantee will require reauthorisation of the deferment account.  The comprehensive guarantee criteria under the Code will need to be met in order to retain the deferment facility.  Please see section CAA07230 for details.

If the deferment guarantee is combined with a comprehensive guarantee for a potential debt (see Chapter CAA10000 for details) a reassessment of the deferment account will also be required.

Mandatory guarantee requirements will apply from 1 May 2016 for any new authorisations or approvals and for any amendments which trigger a move to a Code authorisation or approval.

If a new Code authorisation or approval is applied for, the guarantee requirements will become directly applicable.

Any imports of goods where the customs declaration provides the authority to use the procedure (for example simplified Inward Processing) which incur a potential debt will require a guarantee to be provided prior to release being granted.  Please see section CAA10060 for details.