Customs Guarantee – Forms, Amount and Submission Process
What is a Customs Guarantee? A Comprehensive Guide
Customs guarantee is a key financial instrument in international trade, designed to ensure payment of customs duties and related fees. It serves as insurance for the state that all obligations arising from the transport of goods across borders will be paid, even in the event of unexpected circumstances (such as loss of goods, breach of regulations, or non-payment of duties). The guarantee protects the state’s fiscal interests while enabling smooth movement of goods without the need for immediate payment of all fees at each border crossing.
Legal Framework
Customs guarantee is regulated within the European Union in particular by the following regulations:
- Union Customs Code (UCC) (Regulation (EU) No. 952/2013)
- Delegated Act to UCC (Regulation (EU) 2015/2446)
- Implementing Act to UCC (Regulation (EU) 2015/2447)
- Czech Customs Act (No. 242/2016 Coll.)
The administration and enforcement of the rules is ensured by the competent customs authority (in the Czech Republic, the Czech Customs Administration).
Why is a Customs Guarantee Necessary? The Principle of Deferred Duties
In modern international trade, a requirement for immediate payment of all duties and taxes would significantly slow down logistics and financial flows of companies. Therefore, customs regimes exist that allow for deferral or conditional waiver of payments, which would, however, be risky for the state without appropriate security.
Main Role of Customs Guarantee:
| Purpose of Guarantee | Description |
|---|---|
| Securing Potential Customs Debt | Transit, temporary use, customs storage – duty payment is deferred, the state needs security in case the regime is not properly terminated. |
| Securing Existing Customs Debt | Allows deferred payment of already assessed duty (e.g., when goods are released into free circulation with deferred payment). |
| Enabling Simplified Customs Procedures | Comprehensive guarantee is essential for using simplified procedures (especially for AEO holders). |
When is a Customs Guarantee Mandatory?
According to official documentation of the Czech Customs Administration, it is mandatory to submit a guarantee in particular in these cases:
- For transit regime (T1, T2)
- For customs storage regime, temporary use, active processing
- For permission to operate a temporary warehouse
- For release of goods into free circulation with deferred duty payment
Exceptions to the Obligation to Submit a Guarantee
A guarantee is not required if:
- It concerns state bodies or other public law entities (public authority)
- The amount of secured duty does not exceed the set limit (in the EU usually EUR 1,000)
- For special transports (e.g., pipelines, electrical lines, some cases under temporary use regime)
- For holders of comprehensive guarantee permission with exemption from the obligation to submit a guarantee (so-called zero guarantee, typically AEO status)
Forms of Customs Guarantee: How Can Security Be Provided?
Overview of Forms According to the Union Customs Code
| Form of Guarantee | Description | Advantages / Disadvantages |
|---|---|---|
| Cash Deposit | Direct deposit to the customs authority account (cash, bank transfer) | + Simplicity, speed – Ties up company funds, delayed return |
| Guarantor Commitment (Bank Guarantee, Insurance) | Third party (bank, insurance company) issues a guarantee in favor of the customs authority | + Does not burden company liquidity, flexible – Costs for fees/premiums |
| Other Forms | Pledge, securities, real estate (accepted exceptionally and only with approval) | Specific, less common |
Practical Note: In the Czech Republic, the vast majority of companies use bank guarantees or insurance, which are offered by specialized financial institutions. According to information from the Czech Customs Administration, the guarantee must always be sufficient to cover all potential customs debt.
Types and Amount of Customs Guarantee: Individual vs. Comprehensive
Individual Guarantee
- Covers one operation or one customs declaration
- Set at 100% of the specific calculated or estimated customs debt
- Suitable for companies with low frequency of customs operations
Example of Use: A company imports goods once and needs to secure customs debt of CZK 200,000 – it deposits this amount in cash or in the form of a bank guarantee.
Comprehensive Guarantee
- Covers multiple operations, regimes, or customs declarations over a certain period
- Intended for regular importers, exporters and operators of customs warehouses
- Requires permission (see process below)
- Essential for using simplified procedures in customs proceedings (e.g., AEOC/AEOF)
Calculation of Comprehensive Guarantee Amount
- Reference Amount: Maximum amount of customs debt that can be covered by comprehensive guarantee at any one time
- Determined based on analysis of typical and maximum operations of the company
- The customs authority verifies the correctness of the calculation and may request supplementation
Reduction and Exemption from Obligation
Holders of AEO permission and entities meeting financial and organizational criteria may obtain:
- Reduction of guarantee to 50% (basic reliability)
- Reduction to 30% (AEOC holders for customs simplification)
- Exemption (0%) (highest verified level of AEO, high control and solvency)
Detailed Conditions can be found directly in the official guidelines.
Process of Submission and Management of Customs Guarantee: Step by Step
Procedure for Individual Guarantee
- Calculation of required guarantee amount for specific operation
- Submission of guarantee (cash, bank guarantee, insurance)
- Performance of customs operation/declaration
- Release of guarantee after proper termination of regime
Procedure for Comprehensive Guarantee
| Step | Description |
|---|---|
| Submission of Application | Applicant (company) submits application to the Customs Authority for the South Bohemian Region (central office for the Czech Republic) |
| Verification of Criteria | Customs authority verifies compliance with conditions (see details below) |
| Provision of Documents | E.g., financial statements for the last 3 periods, confirmation of non-indebtedness |
| Approval and Setting of Amount | Authority sets reference amount and possible reduction or exemption according to AEO level |
| Provision of Guarantee | Company provides guarantee in required form (bank guarantee, insurance) |
| Registration in System | Guarantee is registered in GUM system (Guarantee Management System), GRN assigned |
| Use and Management | Company provides GRN number with each operation, system automatically blocks/releases funds |
Basic Requirements for Applicants for Comprehensive Guarantee:
- Establishment in the customs territory of the EU
- Without serious or repeated violations of customs/tax regulations
- Demonstrated economic stability (financial analyses, accounting statements, overviews of receivables and liabilities, non-indebtedness to social security and health insurance companies)
- Regular user of customs regimes or warehouse operator
Detailed List of Documents: Official guidelines
Electronic Management and GRN
- After approval, the guarantee is registered in the GUM system
- Each guarantee has its own GRN (Guarantee Reference Number)
- When submitting a customs declaration, the declarant provides the GRN, the system automatically allocates the corresponding amount, and releases it after completion of the operation
- The system enables immediate monitoring of guarantee utilization and minimizes delays in logistics
Role of Customs Representatives and Specialized Providers
For many companies, the administration and provision of customs guarantees is complex, especially due to financial requirements and complex management. Here, customs representatives and specialized companies help significantly:
Main Services of Customs Representatives:
- Provision of own comprehensive guarantee (client uses representative’s guarantee, does not need to fix own funds)
- Completion and submission of all customs documents, communication with authorities
- Ongoing management and monitoring of guarantee utilization
- Advice on optimization of customs processes, including preparation for obtaining AEO
In Practice: A customs representative often has framework guarantees arranged with banks and insurance companies, which he distributes among his clients. The client thus pays only a proportional part of the costs and does not need to deal with the entire approval process at the bank.
Frequently Asked Questions (FAQ)
What happens if the guarantee is not sufficient to cover the customs debt?
The customs authority will request supplementation of the guarantee or replacement with a new one, otherwise there is a risk of goods being detained and inability to complete the operation.
How long does it take to release the guarantee?
In electronic systems (e.g., GUM), the release of allocated funds is usually immediate after proper termination of the regime.
Do I need a guarantee when importing for personal use?
No, if you pay duty and taxes at the border, it is not necessary. A guarantee is mandatory only for commercial and more complex regimes.
What is GRN and why is it important?
GRN (Guarantee Reference Number) is a unique guarantee number used in electronic systems, which enables automated blocking and release of funds.
Practical Tips and Advice
- Plan the amount of comprehensive guarantee according to seasonal fluctuations – underestimation can mean unnecessary delays in operations.
- Take advantage of the possibility of reduction or exemption due to AEO status – it brings significant savings.
- Regularly update financial and accounting documentation – it simplifies and accelerates the approval process with authorities and banks.
- Cooperate with customs representatives – you will save time, money and minimize the risk of errors.
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