A transit movement or a deferment account can run into trouble when the customs guarantee behind it is too small. In the UK, businesses that suspend or defer duty regularly do this through a customs comprehensive guarantee (CCG). This guide is based on HMRC’s guarantees and guarantee waivers handbook, last updated on 24 September 2026.
What a customs comprehensive guarantee covers
A customs guarantee is security for debts arising from customs duty, import VAT and excise. If the debt is not paid, the guarantor becomes liable. A single guarantee is meant for one-off or occasional use and always covers 100% of the duties and taxes. A customs comprehensive guarantee covers multiple declarations over an extended period. According to GOV.UK guidance on the CCG, it suits businesses that need to suspend or defer duty more than 3 times a year, or that use several duty suspense procedures.
A CCG has two separate elements:
- the CCG authorisation, which you apply for to HMRC, and
- the CCG guarantee, which a bank or other financial institution (the guarantor) provides.
For a one-off or high-value import, GOV.UK says you may use a single guarantee so that it does not push you over your CCG limit.
When a customs guarantee is needed: Great Britain vs Northern Ireland
Great Britain. GOV.UK says a CCG authorisation and guarantee will not normally be required for special procedures or duty deferment. HMRC tells you when you apply for the procedure if you need one, and you may still apply voluntarily. Transit is different: a transit movement needs a guarantee that covers the goods while they are moving. Easy Clearance explains how this works in practice in its article on how the transit guarantee works under the Common Transit Convention.
Northern Ireland. GOV.UK says a full CCG (authorisation and guarantee) is always required to operate a duty deferment account, although AEOC or AEOF holders can get the customs duty part of the guarantee reduced to 30%. A CCG authorisation is always required for common or Union transit and for special procedures. A guarantee is also required unless you qualify for a full waiver.
Applications for GB and NI cover are separate. For transit in both regions, GOV.UK allows a single authorisation if all transit declarations use the EORI number linked to the CCG.
How the guarantee amount (specified amount) is set
The specified amount is the total potential debt the guarantee must cover. The UK uses the term “specified amount”; EU rules call it the “reference amount”. HMRC’s guidance on the specified amount bases it on your previous movements and on expected changes in your trading pattern, such as seasonal peaks. New importers may have to estimate it.
A transit example from the guidance: One lorry a week carries goods liable to £1,000 of duty, and each trip takes three weeks. The specified amount is then £3,000, because that is the most that can be in movement at one time. For special procedures or temporary storage, you add up the maximum duty amounts for each procedure.
If your debt goes over the specified amount, you must increase the guarantee. Otherwise your goods could be stopped at the border. A significant increase can take up to as long as an initial application, and you may need a replacement guarantee, so plan ahead of peak season.
Guarantee waivers: paying for less than 100%
HMRC’s waivers guidance sets out several ways to reduce the guarantee:
- Transit: AEO (AEOC) holders who include their AEO details in the authorisation application can get a full waiver (0% guarantee). Other businesses can apply for a reduction to 50%, 30% or 0% of the potential debt. They upload a completed CCG1F with financial statements, forecasts, management accounts and, where possible, at least 3 years of records.
- Duty deferment in Great Britain: a waiver of up to 100% is available to businesses established in the UK. One approval route covers duties and taxes up to £10,000 a month, and another covers a specified amount above that. The conditions include positive net assets (excluding goodwill). No waivers are available to businesses established outside the UK. See our guide to setting up a duty deferment account in the UK.
- Special procedures in Great Britain: a guarantee is normally not required. If HMRC does require one, it must be for the full amount.
Waivers are conditional. If you stop meeting the conditions for a duty deferment waiver, you must tell HMRC without delay and then either provide a guarantee or apply to close the account.
How to apply for a CCG authorisation
You apply to HMRC online. You will need your EORI number, company registration and VAT numbers, any AEO or deferment account numbers, details of company officials and your customs contact, and your estimated debt. If you want a reduced guarantee, add financial records and evidence of your compliance checks.
Only after HMRC approves the authorisation do you finalise the guarantee with your bank or insurer, unless you have a full waiver. HMRC recommends talking to the guarantor early, because setting up a guarantee takes time. Do not sign until the authorisation confirms the amount. Easy Clearance’s overview of how to get a duty deferment account in the UK shows how the deferment application links to the guarantee.
If you move goods under transit and do not want to manage guarantees in-house, an agency registered in CDS that handles T1 and T2 transit declarations can prepare and submit the transit declarations for you.
Checklist: customs comprehensive guarantee
- Confirm whether your procedure in GB or NI actually requires a CCG.
- Check eligibility: established in the UK (or in NI or the EU for NI cover), with a clean 3-year compliance and criminal record.
- Calculate your specified amount from past movements, including seasonal peaks.
- Decide whether to apply for a waiver: AEO status, or CCG1F with financial evidence.
- Talk to your guarantor early, but sign only after HMRC authorisation.
- Apply to increase the amount before you exceed it.
Mini-FAQ
What is a customs comprehensive guarantee?
A customs comprehensive guarantee (CCG) covers multiple customs declarations over an extended period. It has two parts: a CCG authorisation from HMRC and a CCG guarantee from a bank or financial institution.
Do I need a CCG to use special procedures or defer duty in Great Britain?
Not normally. GOV.UK says HMRC will tell you when you apply for the procedure if you need one. Transit movements need a guarantee that covers the goods in movement.
Who can apply for a CCG authorisation?
The business must be established in the UK for Great Britain cover, with no serious or repeated customs or tax infringements and no serious criminal convictions related to its business in the past 3 years. The application must be made by a company official, depending on the business type a director, company secretary, sole proprietor, trustee or partner.
Sources (gov.uk): Guarantees and guarantee waivers; Customs comprehensive guarantee (CCG); Specified amount (reference amount); Waivers. Rules change, so always check the current GOV.UK guidance before applying.