Customs Guarantee
Duties & taxesArt. 89-100 – Regulation (EU) No 952/2013 (UCC)
PL: Zabezpieczenie celne | DE: Zollsicherheit
Definition
A customs guarantee is a financial security required by customs authorities to ensure payment of duties that could arise in connection with a specific customs operation. The guarantee can take the form of: a cash deposit, bank guarantee, surety, comprehensive guarantee (covering multiple operations), or another form accepted by the customs authority (Art. 89-100 UCC).
A customs guarantee is required for: transit procedures (T1/T2), special procedures (customs warehousing, inward processing, temporary admission), deferred payment of duties, and use of simplified procedures. The guarantee amount usually corresponds to the potential customs debt.
AEO-C (Authorised Economic Operator — Customs Simplifications) status holders may benefit from reduced guarantees (down to 30% of the normal amount) or even exemption from guarantee requirements in certain cases.
A customs guarantee is required for: transit procedures (T1/T2), special procedures (customs warehousing, inward processing, temporary admission), deferred payment of duties, and use of simplified procedures. The guarantee amount usually corresponds to the potential customs debt.
AEO-C (Authorised Economic Operator — Customs Simplifications) status holders may benefit from reduced guarantees (down to 30% of the normal amount) or even exemption from guarantee requirements in certain cases.