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Guidance about personal guarantees
Why you need a guarantee and how to work out how much guarantee you need to cover your movements.
Use a general guarantee account to cover any import duty due on goods when they enter the UK.
Information on how to set up and types of guarantees.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Use individual guarantees to cover customs duties for one-off or high value imports.
Find out about customs guarantees and when you may need one.
Indemnity forms for both limited liability partnerships and companies: personal guarantee and indemnity deed of agreement.
How to use your account to cover duty and import VAT, check your balance, pay HMRC, give an Individual Bank Guarantee and what to do if your guarantee will not cover the amount due.
This customs technical handbook gives information on when a guarantee may be required to import into the UK, and how to get a guarantee if you need one.
Do not include personal or financial information like your National Insurance number or credit card details.
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