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Last updated 3 March 2021

You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.

A customs guarantee is an agreement to cover customs debt that:

• has arisen, known as actual debt
• will arise from certain customs special procedures, known as potential debt

When you should use an individual guarantee

You should if you:

• move goods no more than 3 times a year using Common or Union Transit
• use authorisation by declaration to put goods into customs special procedures (inward processing, temporary admission or end use) no more than 3 times a year
• need to cover a large amount of customs debt that cannot be covered by your customs comprehensive guarantee
• have a General Guarantee Account (GGA) - read 

When you need a customs comprehensive guarantee

You must get authorisation to use a if you:

• use a to delay payment of Customs Duty, excise duty and import VAT
• move goods more than 3 times a year using
• have full authorisation to put goods into customs special procedures (inward processing, temporary admission, or end use)
• operate a temporary storage facility or customs warehouse