HMRC: Customs Transit Movement Guarantee Requirements

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Why you need a guarantee and how to work out how much guarantee you need to cover your movements. If you move goods using transit then duties are suspended until they reach their destination. You are responsible for the duties being suspended until the transit movement is correctly closed. An HMRC approved guarantee is needed for transit movements to cover any potential debts that may arise from: The guarantee provides security for any duties you may become liable for if your movements are not discharged properly. This debt is not chargeable if movements are closed properly at their destination. A Customs Comprehensive Guarantee ( CCG ) is a guarantee you can use to cover multiple transit movements. You must have a CCG for transit in place if you: If you have a CCG in place for transit, you can use the same guarantee to cover as many movements as you like. Your guarantee amount must be large enough to cover the total amount of all potential duties on all movements in transit at any one time. For further information on when you’ll need a CCG , read check if you need a customs guarantee . If you have not used transit before, you can use previous trading figures as a guide. To work out how much guarantee you need, you need to know: You should also consider whether: Your total figure is known as your guarantee reference amount. When you open a transit movement, part of your guarantee is allocated to it until the movement closes. You cannot open a new movement if you do not have enough guarantee left to cover it. If you need a higher or lower guarantee reference amount at a later date, you can email cctocustoms-comprehensive-guarantee-team@hmrc.gov.uk and ask to change it. Traders and officers at UK offices of departure who wish to calculate the value of a union or common transit guarantee must use the official exchange rate when converting pound sterling and other national currencies into or from the euro, where the value of goods is not given in: This rate is used when calculating the amount of duty and other charges, covered by the standard 10,000 euro voucher, in non-euro currencies. Every year, the European Commission publishes updated exchange rates between national currencies and the euro. These shall be applied with effect from 1 January of the new year. Find out what exchange rates to use in the euro exchange rates: official rates guidance on the transit newsletter page . To calculate your potential debt, you should use the highest rate of UK Customs Duty, VAT, excise duty and any other taxes or duties that could be applied to each type of goods. This is the rate of duty that would be charged in the UK if the goods were imported from a country without any preferential rate agreements. These rates are known as ‘third country import rates’. You can use the commodity code guidance to help: You can assume the amount of duties suspended to be the sterling equivalent of 10,000 euros. You can only do this in cases where it’s not possible to determine an accurate figure. If the sterling equivalent of 10,000 euros does not give a reasonable calculation of the duties suspended, you can agree to use a suitable alternative calculation with HMRC. You can use preferential rates of duty that would apply to your goods on import if your goods are only able to cross, be diverted to, or end their movement in specific countries. For example this could apply if: It’s not appropriate to use alternative import duty rates, just because the declared route is not planned to cross or enter other territories. If it