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A single guarantee must cover 100% of the customs duties and taxes involved. You cannot get any reduction or waiver for single guarantees, even if you鈥檙e an Authorised Economic Operator for Customs (AEOC).

You should use single guarantees:

• if you move goods no more than 3 times a year under Common Transit Convention or Union Transit聽
• if you put goods into customs procedures (inward processing, temporary admission, or end use) 3 times a year or fewer
• if you need to cover an unusually large amount of customs debt that cannot be covered by your customs comprehensive guarantee
• if you need to cover amounts due under the UK Agricultural Policy聽
• if you need to cover anti-dumping or countervailing duties or to secure an import quota
• if the value of import duties is disputed or unknown and HMRC advise that a guarantee is required to release the goods

You can give HMRC a single guarantee using a:聽

• deed of guarantee聽
• general guarantee account聽
• duty deferment

If you are providing a deed of guarantee from a bank or other financial institution, you will need to ensure that they meet the requirements for regulation and establishment in the 鈥榗hoosing a guarantor鈥� section.聽

Your guarantor needs to give you the guarantee on form C&E250 to give to HMRC before your goods are released from customs.

A general guarantee account allows you to provide multiple single guarantees from the same account, rather than needing to provide separate guarantees on each occasion.聽

To provide a guarantee for a general guarantee account you need to submit a C&E250 guarantee form.聽 This is included in an application pack which you need to request from:聽

If you are not registered for VAT, you will need to have an EORI number.