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HMRC internal manual

Customs Special Procedures Manual

Roles and responsibilities: Offices of Guarantee - National Temporary Admissions Seat (NTAS) and Harwich Customs Comprehensive Guarantee Office

From 1 May 2016 a guarantee will be required for all goods entered to a special procedure (SP) which are covered by a new, full, UCC authorisation or an authorisation by declaration.

The two Offices of Guarantee will be responsible for the authorisation and management of guarantees.

Detailed guidance on guarantees can be found in the Guarantee Manual and the Customs Authorisations and Approvals Manual.

There is further information on guarantees in relation to Special Procedures in SPE03040 Other Conditions – Guarantees.

Offices of Guarantee

Full SP authorisations (other than TA) – comprehensive guarantees

The authorisation and administration of guarantees relating to special procedures (other than TA) where a full authorisation is held, will be the responsibility of the Harwich Customs Comprehensive Guarantee (CCG) Office. Harwich will effectively be the ‘office of guarantee’.

Authorisations by declaration (other than TA)

The administration of individual guarantees relating to special procedures (other than TA) where an authorisation by declaration is granted, will be the responsibility of NIRU. The supervising office will effectively be the ‘office of guarantee’ also.

Temporary Admission (TA)

The administration of guarantees relating to TA remains the responsibility of NTAS. They are the ‘office of guarantee’ for TA for both ‘full’ authorisations and authorisations by declaration.

NTAS (TA Office of Guarantee)

NTAS are responsible for setting up, maintaining and cancelling guarantees for Temporary Admission only. There are two types of guarantee – individual (previously known as a ‘single’ guarantee) and comprehensive. These guarantees must be supported by an approved financial institution which ensures that in the event a customs debt is incurred, the customs due charges will be paid.

The guarantee may cover:

  • an individual transaction for one importation or
  • a standing guarantee held by NTAS to cover several importations at various locations (Guarantee Account).

NTAS issue single/individual guarantee application forms on request. In all cases the guarantee must be endorsed by an approved financial institution.

There is no need to send NTAS an advice of transactions under guarantee as they are advised through CHIEF of all entries proper to them.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)