Do China imports need a customs guarantee?
Not automatically. In Great Britain, full special-procedure authorisation usually needs no comprehensive guarantee unless HMRC requires one. Northern Ireland requires one for full authorisation. Individual guarantees suit eligible occasional use. Discuss your shipment plan with Cambridge China Bridge.
Start with the procedure and destination
HMRC says guarantees are not usually needed for customs special procedures in Great Britain, meaning England, Scotland and Wales. They are usually needed in Northern Ireland. Identify where the procedure will operate before asking your broker to arrange security.
This guide covers the guarantee decision. Use our UK customs clearance guide for the wider import process. Ask the broker to name the procedure and confirm whether you will use full authorisation or authorisation by declaration.
Individual versus comprehensive guarantees
An individual guarantee, also called a single guarantee, covers a specific goods movement. A customs comprehensive guarantee requires authorisation and can cover multiple customs procedures under a guarantee from a bank or insurer.
A guarantee covers customs debt. If you do not pay the duties or charges when due, the guarantor becomes liable. Ask who will provide the security and obtain a written explanation of any fees or collateral before agreeing the arrangement.
Great Britain: check the authorisation route
For full authorisation covering inward processing, temporary admission or end use, HMRC says a comprehensive guarantee is unnecessary unless it tells you otherwise during the application. The same applies when applying to operate a customs warehouse or temporary storage facility.
HMRC directs buyers towards an individual guarantee when using authorisation by declaration for inward processing, temporary admission or end use no more than 10 times in a rolling 12 month period. Ask the broker to check your planned use rather than assuming occasional imports need no security.
Northern Ireland: do not copy the GB arrangement
HMRC requires comprehensive-guarantee authorisation for full authorisation covering inward processing, temporary admission or end use in Northern Ireland. It also requires it for operating a customs warehouse or temporary storage facility.
The Northern Ireland section of HMRC's guidance directs buyers towards an individual guarantee for authorisation by declaration no more than 3 times a year. This differs from the Great Britain wording. Ask for confirmation against the Northern Ireland route before scheduling dispatch.
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Agree the security before factory dispatch
A customs intermediary can manage the procedure and provide a guarantee for you. Confirm whose guarantee will be used, which procedure it covers and who will check available cover before each declaration. Send the broker the shipment information described in our customs documents guide.
Ask the broker to separate the guarantee arrangement from the import VAT payment method. Our import VAT guide explains that separate cash-flow decision. Cambridge China Bridge's staff in China can coordinate factory paperwork with the shipment plan you agree.
Frequently asked questions
Do all China imports need a customs guarantee?
No. For special procedures, HMRC says guarantees are not usually needed in Great Britain but are usually needed in Northern Ireland. Check the procedure and authorisation route.
What is an individual customs guarantee?
It is a single guarantee covering a specific goods movement. A comprehensive guarantee requires authorisation and can cover multiple customs procedures.
Can my customs broker provide the guarantee?
HMRC says a customs intermediary can manage the procedures and provide a guarantee. Ask your broker to confirm the cover, charges and responsibilities in writing.
What should I ask before my factory ships?
Ask which procedure and authorisation route apply, whether security is needed, whose guarantee will be used and whether the planned shipment is covered. Send the broker consistent shipment documents.