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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Guarantee Requirements for Customs Authorisations and Approvals: Types of guarantees: Introduction

The following sections set out the types of guarantees which may be provided to secure customs duties and other charges. 


CAA10060 Individual guarantees versus comprehensive guarantees

CAA10070 Forms of guarantees accepted by the UK customs authorities

CAA10080 Currency to be used for guarantees