Get a customs comprehensive guarantee

A customs guarantee is a promise, usually from a bank or insurer, that HMRC will be paid customs debt. That can be debt you already owe, such as duty on goods you have imported, or debt that could arise, such as duty on goods held under a special procedure. A customs comprehensive guarantee covers that debt across your customs activity under one authorisation, instead of a separate guarantee for each consignment.

When you need one in Great Britain

You must get authorisation to use a customs comprehensive guarantee if you move goods more than 3 times a year using common or Union transit. HMRC may also tell you that you need one when you apply for full authorisation for inward processing, temporary admission or end use, or to run a temporary storage facility or customs warehouse.

An individual guarantee is the better fit if you use transit no more than 3 times in a rolling 12 months, use authorisation by declaration for special procedures no more than 10 times in a rolling 12 months, or need to cover a one-off or high-value import.

Who can apply

Your business must be established in the UK or EU and have had no serious or repeated breaches of customs or tax rules, and no serious criminal offences related to its activities, in the past 3 years. A company official, sole proprietor, trustee or partner must make the application.

Work out the amount to cover

You give HMRC an estimate of the debt the guarantee must cover, and that becomes your guarantee limit. For a duty deferment account it is the maximum monthly Customs Duty, excise duty and import VAT you expect to defer. For transit, special procedures and temporary storage it is the most duty that could fall due. If you go over the limit you must increase your guarantee, or your goods could be stopped at the border.

Reduce the amount your guarantor covers

How to apply

1. Gather your EORI number, company and VAT details, the details of your directors and of the person responsible for customs, your estimated debt and any AEO certificate or duty deferment account number.
2. Sign in and apply online for customs comprehensive guarantee authorisation, choosing Great Britain for a GB EORI number or Northern Ireland for an XI number. Make separate applications if you need a guarantee in both.
3. Wait for HMRC to confirm any reduction and the amount your guarantee must cover.
4. Ask a bank or insurer approved to act as a guarantor to complete the guarantee form, and send it to HMRC. For a guarantee used in Great Britain the guarantor must be established in the UK.

After you apply

If HMRC does not authorise you, you can use individual guarantees to cover each customs debt. Once authorised, HMRC checks how you use the guarantee and tells you if the amount is wrong. If your circumstances change and you no longer meet the conditions for a reduction, tell HMRC and raise your guarantee so it covers the debt.