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HMRC internal manual

Customs Authorisation and Approval

Legal Framework for Customs authorisations and approvals: Comprehensive Guarantees

A general overview of Guarantee requirements under the Code is provided in section CAA10000.


The legal framework outlined below specifically relates to the authorisation of comprehensive guarantees


Legal Act Article Explanation/ Usage
Code A.89(5) Provisions to authorise a comprehensive guarantee to cover more than one declaration or procedure
Code A.95(1) The criteria which must be met in order to be authorised for a comprehensive guarantee
Code A.95(2) Provisions to authorise comprehensive guarantee reductions or waivers for potential debts
Code A.95(3) AEOC may have a reduction in the deferment guarantee for customs duty
Empowerment to set Delegated Acts (DA), the DA provisions set out:    
Code A.99 Exemptions from guarantees for TA in certain circumstances, as specified in DA III-2-01
    Other forms of guarantees which may be accepted than Cash or financial undertakings by a guarantor
    The conditions for authorising guarantee reductions or waivers for potential debts
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code A.100 How to determine the reference amount (guarantee limits)
    Circumstances in which the use of a comprehensive guarantee may be prohibited
DA A.82 Establishes the rules for a guarantee in the form of an undertaking by a guarantor
DA A.84(1) The requirements to be met for a guarantee reduction to 50% for potential debts
DA A.84(2) The requirements to be met for a guarantee reduction to 30% for potential debts
DA A.84(3) The requirements to be met for a guarantee waiver (0%) for potential debts
IA A.155 Process to establish the reference amount (guarantee limit)
IA A.156 Requirement for the Comprehensive Guarantee authorisation holder to monitor the reference amount for potential debts
IA A.157 Requirement for the customs authorities to monitor the comprehensive guarantee reference amount for actual debts
IA A.158 Establishes the level of guarantee required for each type of authorisation (100, 50, 30, waiver) and AEOC deferment reduction (30%)