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Why you need a guarantee

If you move goods using transit then duties are suspended until they reach their destination. You are responsible for the duties being suspended until the transit movement is correctly closed.

An HMRC approved guarantee is needed for transit movements to cover any potential debts聽that may arise from:

• customs import duties
• import VAT
• excise duties

The guarantee provides security for any duties you may become liable for if your movements are not discharged properly. This debt is not chargeable if movements are closed properly at their destination.

Check if you need a Customs Comprehensive Guarantee

A Customs Comprehensive Guarantee聽(CCG) is a guarantee you can use to cover multiple transit movements.

You must have a聽CCG聽for transit in place if you:

• move goods under transit more than 3 times in a 12 month period
• want to apply to become an authorised consignor

If you have a聽CCG聽in place for transit, you can use the same guarantee to cover as many movements as you like. Your guarantee amount must be large enough to cover the total amount of聽all potential duties on all movements in transit at any one time.

For further information on when you鈥檒l need a聽CCG, read check if you need a customs guarantee.

Choosing the right amount of guarantee cover

To work out how much guarantee you need, you need to know:

• the number of open movements that you鈥檒l have in transit at any one time
• the total amount of potential duties (the 鈥榩otential debt鈥�) that you鈥檙e suspending for all goods, across all your open movements

You should also consider whether:

• you are likely to expand or reduce your trading activities in the future
• your transit movements are likely to occur at peak periods when they may take longer to discharge

Your total figure is known as your guarantee reference amount.

When you open a transit movement, part of your guarantee is allocated to it until the movement closes. You cannot open a new movement if you do not have enough guarantee left to cover it.

If you need a higher or lower guarantee reference amount at a later date, you can email [email protected] and ask to change it.

Calculating the amount of the guarantee

Traders and officers at UK offices of departure who wish to calculate the value of a union or common transit guarantee must use the official exchange rate when converting pound sterling and other national currencies into or from the euro, where the value of goods is not given in:

• euros
• the currency of the country of departure

This rate is used when calculating the amount of duty and other charges, covered by the standard 10,000 euro voucher, in non-euro currencies.

Every year, the European Commission publishes updated exchange rates between national currencies and the euro. These shall be applied with effect from 1 January of the new year.

Find out what exchange rates to use in the euro exchange rates: official rates guidance on the transit newsletter page.

Working out how much duty is suspended

To calculate your potential debt, you should use the highest rate of UK Customs Duty, VAT, excise duty and any other taxes or duties that could be applied to each type of goods.

This is the rate of duty that would be charged in the UK if the goods were imported from a country without any preferential rate agreements. These rates are known as 鈥榯hird country import rates鈥�.

You can use the to help:

• classify your goods
• find the highest potential rate of duties to be suspended on each type of goods

If you cannot work out the potential debt for a transit movement

You can assume the amount of duties suspended to be the sterling equivalent of 10,000 euros. You can only do this in cases where it鈥檚 not possible to determine an accurate figure.

If the sterling equivalent of 10,000 euros does not give a reasonable calculation of the duties suspended, you can agree to use a suitable alternative calculation with HMRC.

If your movements are only going through countries with preferential rates

You can use preferential rates of duty that would apply to your goods on import if your goods are only able to cross, be diverted to, or end their movement in specific countries. For example this could apply if:

• you put goods into transit and transport them using a haulier who is only licenced to operate across a limited number of countries
• your goods are moving by rail on a route without the ability to be diverted, such as between Northern Ireland and the Republic of Ireland

It鈥檚 not appropriate to use alternative import duty rates, just because the declared route is not聽planned聽to cross or enter other territories. If it鈥檚 possible for your transit movement to be diverted to other聽Common Transit Convention countries, then you must use UK third country import rates.

If you鈥檙e moving goods under transit between Great Britain and Northern Ireland

You must apply the same rules to calculate the potential duties as you would for movements between any other聽Common Transit Convention countries.

However, if you鈥檙e moving goods which cannot reasonably be moved outside of Great Britain (England, Scotland and Wales) and the island of Ireland due to logistical or regulatory restrictions (for example, if the goods are being moved by a haulier who is only licenced to transport goods within the Common Travel Area), then you may use the highest rates of import duties that would apply to the goods on arrival in either the:

• UK
• Republic of Ireland

If you鈥檙e moving goods under transit between Northern Ireland and EU member states

You must apply the same rules to calculate the potential duties as you would for movements between any other聽Common Transit Convention countries.

However, if you鈥檙e moving goods which cannot reasonably be moved to a country which is not the UK or an EU member state due to logistical or regulatory restrictions (for example, if the goods are being moved by a haulier who is only licenced to transport goods within Northern Ireland and EU member states) then you may use the highest rates of import duties that would apply to the goods on arrival in either the:

• UK
• EU

What to do next

Follow guidance on how to apply for a聽Customs Comprehensive Guarantee.

HMRC will issue your authorisation and guarantee certificate after we receive any required guarantee.

We鈥檒l also issue you with a:

• New Computerised Transit System聽(NCTS)聽access code
• Guarantee Reference Number (GRN)

You must use both the聽access code and GRN聽to make a transit declaration in聽NCTS.

Get help and support

If you want to change your reference amount and already have a guarantee in place for transit movements, you can contact the Customs Comprehensive Guarantee team by email at [email protected].

For general advice contact import and exports general enquiries.

Find out about call charges.

You can also find more information on transit guarantees in the Transit Manual Supplement.