SPE03040 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - guarantees
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

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GB requirement for a guarantee

Guarantee may be required for some goods entered to a special procedure (SP) which are covered by a new, full, UK authorisation or an 'authorisation by declaration'.

For more information please visit: Check if you need a customs guarantee - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/import-and-export-customs-comprehensive-guarantees-ccgs)

Roles of SP Authorising office and Office of Guarantee

No authorisation for a Special Procedure should be granted without confirmation from the Office of Guarantee that the Customs Guarantee or waiver or reduction as appropriate, is authorised and extant.

The Special Procedure Authorising Office and the Office of Guarantee will need to liaise to ensure Guarantee reference numbers and amounts are confirmed before the issue of the Special Procedure authorisation.

[Note: The guarantee reference number (if available) should be included on the Special Procedure application form. If the guarantee is still being processed and a reference number is not available the trader should indicate in the additional information field 'Guarantee Ref No to follow' and the authorising office should liaise with the Office of Guarantee.]

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Special Procedures - inclusion of import VAT value in the guarantee calculation

Guarantees to cover an authorisation that will only be used in GB will only need to include Import VAT in the guarantee calculation in the following circumstances, where:
- the authorisation or approval holder is not established in GB
- the guarantee is being used for an authorisation by declaration
- non-compliance has been identified.
For more information please visit: Apply for a customs comprehensive guarantee to cover customs debts - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/apply-for-a-customs-comprehensive-guarantee-to-cover-customs-debts)

Guarantees - reductions and waiversTraders with a full, Special Procedure authorisation (prior authorisation)

Traders applying for a full special procedure authorisation should also apply for a Customs Guarantee or waiver authorisation. They may be eligible for a reduction or waiver (see below) of the guarantee if they meet the relevant criteria. For more information on guarantee waiver please visit: Check if you can get a guarantee waiver for a duty deferment account in Great Britain - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/check-if-you-can-get-a-guarantee-waiver-for-a-duty-deferment-account-in-great-britain)

Traders using 'authorisation by declaration' (formerly known as 'simplified' authorisation)

For authorisations by declaration, the guarantee is mandatory from 1 May 2016 and is taken at the time the declaration requesting authorisation for the special procedure is submitted to CHIEF (this is known as an individual guarantee). The guarantee must cover the full amount of debt at risk (that is, customs duties and also import VAT and other duties due).There is no facility to reduce or waive guarantees for traders using authorisation by declaration (including those that are AEO(C) authorised) as these are individual guarantees rather than 'comprehensive' guarantees to which the reduction/waiver legislation may be applied.Traders are advised to seek a full Special Procedure authorisation if they believe they are eligible and wish to take advantage of the reduction/waiver facility.

Time limits for authorisation of a guarantee and special procedure

It should be noted that the time limit for approval of a comprehensive guarantee is set in law at 120 days. For Special Procedures, the time limit for authorisation is 30 days (or 60 days for Customs Warehousing) so in most cases the trader should ensure that the particulars of the CCG authorisation are submitted to the appropriate office long before the application for the Special Procedure is submitted.This may mean that, where a CCG has been approved much earlier, it will need to be 'refreshed' (or a check made with the Office of Guarantee that it is still extant) before the issue of the special procedure authorisation.

Offices of Guarantee

For further information on the Offices of Guarantee - National Temporary Admissions Section (NTAS) and Harwich Customs Comprehensive Guarantee Office – see SPE02130 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe02130).

For more information on guarantees please visit: Getting a customs guarantee - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/getting-a-customs-guarantee)

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.