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HMRC internal manual

EC preferences: imports from Turkey

Procedures: delivery under a guarantee: discharge of individual guarantee

An individual guarantee may be discharged:

  • when a satisfactory movement certificate has been received or
  • upon payment of the full duty.

After cancellation discharged individual guarantees:

  • may be returned to the importer or agent who gave the undertaking or, at his request, to the bank concerned and
  • a guarantee must not be allowed to pass out of official custody until it is cancelled.