# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 96: Guarantors


(1) A guarantor must be—
(a) approved by HMRC; or
(b) a guaranteeing association.
(2) An applicant for approval to act as a guarantor must be established in the United Kingdom.
(3) A guarantor may only guarantee the liability to import duty of another person.
(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.
(5) HMRC may publish a notice specifying persons treated as approved as a guarantor under this regulation.

---
Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/96 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.