Customs Comprehensive Guarantee (CCG) | CUSTOMS ACRONYMS & GLOSSARY


A customs guarantee is an agreement to pay for customs debt that has already occurred, referred to as actual debt, or that will occur as a result of certain customs special processes, referred to as potential debt.


When duty is not paid at the time of import or export, a customs guarantee is often required. Additionally, a guarantee may be required when the value of import tariffs is uncertain or contested. If you do not make timely payments of duties or charges, your guarantor becomes accountable for them.

You may need a customs guarantee to import or export if you use one of the following procedures:

  • duty deferment

  • customs special procedures

  • transit

Individual Guarantee

You should use an individual guarantee if you:

  • transport freight no more than three times a year using Common or Union Transit

  • use authorization by declaration to place goods into customs special processes (inward processing, temporary admission, or end-use) no more than three times per year

  • require payment of a sizable amount of customs debt that your comprehensive customs guarantee cannot cover

  • need to offer a guarantee for you to be approved for a duty deferment account that allows you to defer payment of Customs Duty, Excise Duty, and import VAT (if not using Postponed VAT accounting)

  • you have a General Guarantee Account (GGA)

Customs Comprehensive Guarantee

If you transport products more than three times a year via Common or Union Transit, you must obtain authorization to employ a customs comprehensive guarantee.

You will not be required to submit a customs comprehensive guarantee unless HMRC notifies you otherwise when you apply:

  • for complete authorization to place goods into special customs procedures (inward processing, temporary admittance, or end usage)

  • to manage a temporary storage facility or customs warehouse

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Content Source: HMRC , GOV.UK