after paragraph (5) insert—

“(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 43(3)(b)(ii), 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).”.

after paragraph (2) insert—

“(2A)

If the amount of the liability or potential liability to import duty exceeds the specified amount of the guarantee before 1 July 2019 the person liable or potentially liable to that import duty must notify HMRC on 1 July 2019 or as soon as practicable after that date.”;

after paragraph (1) insert—

“(1A)

HMRC must not approve a reduction in the specified amount under paragraph (1) unless—

(a)

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 reduced comprehensive guarantee;

(b)

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 reduced comprehensive guarantee; and

(c)

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 reduced comprehensive guarantee taking account of that person's financial standing and practical experience; or

(iii)

approved as an operator of a temporary storage facility.

(1B)

For the purposes of paragraph (1A)(c)(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.”;

for paragraph (2)(a) substitute—

“(a)

meets the conditions in—

(i)

paragraph (1); and

(ii)

paragraph (1A); and”;

for paragraph (3)(a) substitute—

(a)

meets the conditions in—

(i)

paragraphs (1) and (2)(b); and

(ii)

paragraph (1A);