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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Applying for Customs Authorisations and Approvals: Applying for Comprehensive Guarantees

Applications for Comprehensive Guarantees should be made using form «Ref no.»>.

This form may be found on GOV .UK here/ obtained from «hyperlink, email or postal address».

Guidance notes on the completion of this form may be found/ accessed/ obtained from «web link or postal/email address».

The application form should be submitted to the Customs authorities (using the iform) at the following address:

«A&A team postal address» or «A&A team email address»

The application form should be accompanied by the following supplementary information/ paperwork:

·        Copies of the finalised annual accounts for the past 3 years

·         Details of any Deferment Accounts held

·        Details of any customs guarantees already held (for example, transit, special procedures)

·        Guarantee calculation schedule


(For iforms only: The supplementary paperwork should be sent to:

«A&A team address»

This paperwork should be marked for the attention of: «name of team».