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You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Find out about our Bills and Notes Guarantee: its benefits, eligibility criteria and how to apply.
Find out why you need to get a premises guarantee and how to get one.
Find out about customs guarantees and when you may need one.
Use individual guarantees to cover customs duties for one-off or high value imports.
Use a general guarantee account to cover any import duty due on goods when they enter the UK.
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.
What you need to know if you are providing a guarantee for a customer undertaking transit movements.
Processes regarding guarantees including types, how reference amounts are calculated and when guarantees are released.
About guarantees and guarantee waivers and when you might need them.
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