# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 97: Single and comprehensive guarantees

Extent: E+W+S+N.I.

(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 may be given in respect of all goods declared for special Customs procedures 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 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) 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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), 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).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/97 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.