SPE02130 - Roles and responsibilities: Offices of Guarantee - National Temporary Admissions Section (NTAS) and Salford Customs Comprehensive Guarantee Office
Source: gov.uk (2025-11-24)


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

The two Offices of Guarantee will be responsible for the authorisation and management of guarantees.

Detailed guidance on guarantees can be found in the Guarantee Manual and the Customs Authorisations and Approvals Manual.

There is further information on guarantees in relation to Special Procedures in SPE03040 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe03040) Other Conditions – Guarantees.

Offices of Guarantee

Full SP authorisations (other than TA) – comprehensive guarantees

The authorisation and administration of guarantees relating to special procedures (other than TA) where a full authorisation is held, will be the responsibility of the Salford Customs Comprehensive Guarantee (CCG) Office. Salford will effectively be the 'office of guarantee'.

Authorisations by declaration (other than TA)

The administration of individual guarantees relating to special procedures (other than TA) where an authorisation by declaration is granted, will be the responsibility of NIRU. The supervising office will effectively be the 'office of guarantee' also.

Temporary Admission (TA)

TA authorisations– comprehensive guarantees

The authorisation and administration of guarantees relating to TA where a full authorisation is held, is the responsibility of the Salford Customs Comprehensive Guarantee (CCG) Office. Salford will effectively be the 'office of guarantee'. They are the 'office of guarantee' for TA for both 'full' authorisations and authorisations by declaration.

There are two types of guarantee – individual (previously known as a 'single' guarantee) and comprehensive. These guarantees must be supported by an approved financial institution which ensures that in the event a customs debt is incurred, the customs due charges will be paid.

The guarantee may cover:
- an individual transaction for one importation or
- a standing guarantee to cover several importations at various locations (Guarantee Account).
Salford CCG Office issue single/individual guarantee application forms on request. In all cases the guarantee must be endorsed by an approved financial institution.

NTAS

NTAS are responsible for setting up, maintaining and cancelling authorisations for Temporary Admission only.

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

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.