PART 10 U.K.Guarantees

Modifications etc. (not altering text)

C1 Pt. 10 modified (31.12.2020) by S.I. 2018/1247, Sch. 2 para. 6 (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 10(4); S.I. 2020/1643, reg. 2, Sch.)

C2 Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

C3 Pt. 10 modified (31.12.2020) by S.I. 2018/1258, Sch. 3 para. 4(1C) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.)

C4 Pt. 10 modified (31.12.2020) by S.I. 2018/1249, reg. 4(3) (as inserted by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(2)(e); S.I. 2020/1643, reg. 2, Sch.)

Single and comprehensive guarantees U.K.

97.—(1) In respect of a liability or potential liability to import duty—

(a) a guarantee (a “single guarantee”) may be given in respect of particular goods declared for a Customs procedure, or

(b) a comprehensive guarantee M1 may be given in respect of all goods declared for special Customs procedures M2 in one or more calendar months.

(2) A comprehensive guarantee extends also to any liability or potential liability to import duty in respect of any goods declared for the free-circulation procedure M3 in a calendar month to which the guarantee relates.

(3) A person may give a comprehensive guarantee in respect of a liability to import duty only if authorised to do so by HMRC.

(4) [F1 Subject to paragraph (6)] A person may only be authorised to give a comprehensive guarantee if—

(a) the person is established in the United Kingdom;

(b) the person, and any directors or senior employees of that person, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is—

(i) a serious breach having regard to the circumstances, nature and number of breaches; and

(ii) relevant to the suitability of that person to give a comprehensive guarantee;

(c) the person, and any directors or senior employees of that person, have no criminal conviction which in the opinion of an HMRC officer is—

(i) serious having regard to the type of conviction; and

(ii) relevant to the suitability of that person to give a comprehensive guarantee; and

(d) the person is—

(i) a regular user of the Customs procedure in relation to which the comprehensive guarantee will be used;

(ii) in the opinion of an HMRC officer, a suitable person to give a comprehensive guarantee taking account of that person's financial standing and practical experience; or

(iii) approved as an operator of a temporary storage facility.

(5) For the purposes of paragraph [F2 (4)](d)(i), a person is a regular user of a Customs procedure if that person has used that procedure on at least three occasions in the 12 month period preceding the application for authorisation.

[F3 (6) A person may be authorised to give a comprehensive guarantee, even if the person does not meet the eligibility criteria in paragraph (4)(b) to (d), if the person only intends to give a comprehensive guarantee for the purposes of regulation 31(2)(c), 37(3)(b) or [F4 43(3)(b)], or paragraph 15(5) of Schedule 4 to the Act.

(7) An authorisation given under paragraph (6) is subject to the condition that the person may only give a comprehensive guarantee for the purposes specified in paragraph (6).]

Textual Amendments

F1 Words in reg. 97(4) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 12(1)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Word in reg. 97(5) substituted (3.10.2019) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(b), 11(16)

F3 Reg. 97(6)(7) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 12(1)(b); S.I. 2020/1643, reg. 2, Sch.

F4 Word in reg. 97(6) substituted (31.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(5)(a), 7(9); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C5 Reg. 97 applied (with modifications) (8.4.2019) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 7(3) (with reg. 2); S.I. 2019/819, reg. 3(c)

Commencement Information

I1 Reg. 97 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)

I2 Reg. 97 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 “Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act.

M2 “Special Customs procedure” is defined in section 3 of the Act.

M3 “The free-circulation procedure” is defined in section 3 of the Act.