{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-96",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-96.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/96",
  "kind": "regulation",
  "number": "96",
  "heading": "Guarantors",
  "text": "(1) A guarantor must be—\n(a) approved by HMRC; or\n(b) a guaranteeing association.\n(2) An applicant for approval to act as a guarantor must be established in the United Kingdom.\n(3) A guarantor may only guarantee the liability to import duty of another person.\n(4) If a guarantor's approval is revoked, HMRC must give notice of the revocation to any person whose payment in relation to a liability or potential liability to pay import duty is guaranteed by that guarantor.\n(5) HMRC may publish a notice specifying persons treated as approved as a guarantor under this regulation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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.)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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."
    },
    {
      "type": "C",
      "label": "C3",
      "text": "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.)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "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.)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 96 in force at 2.1.2019 for specified purposes, see reg. 1(4)(d)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 96 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/96",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}