Comprehensive guarantee and guarantee waivers

You must have security in place to cover potential or existing customs debt for certain customs procedures or facilities. This security must be in the form of a customs guarantee.  A comprehensive guarantee allows you to combine all of your current customs bonds and guarantees. You will need an authorisation from Revenue to use a comprehensive guarantee.

You can apply for a reduction or waiver of the amount of the guarantee if you meet specific criteria. You will find further information about this in self-assessment questionnaire for comprehensive guarantee.

If you use the following procedures or facilities you must apply for a comprehensive guarantee:

When you apply for one of the above, we suggest that you submit your application for a comprehensive guarantee authorisation at the same time.  This will allow us to process your applications more efficiently.

How to apply for a comprehensive guarantee authorisation

When you apply for a comprehensive guarantee authorisation you should complete the application for a comprehensive guarantee and the self-assessment questionnaire for comprehensive guarantee. You should send the completed application and self-assessment questionnaire to Authorisations and Reliefs Unit.

This application process will no longer be used from 2 October 2017.

From 2 October you should apply for your comprehensive guarantee electronically using the Customs Decisions System (CDS).  The CDS will be effective on this date.

Further information

If you need further information contact Authorisations and Reliefs Unit.