What is CCG? (Customs Comprehensive Guarantee)

Overview

CCG stands for Customs Comprehensive Guarantee. It is a type of customs guarantee that can cover multiple customs debts arising from customs procedures over an extended period.

A CCG provides security to HMRC for Customs Duty, import VAT and excise duty where payment is deferred or duty and tax are suspended. Depending on the customs procedure, the guarantee may cover actual debt that has already arisen or potential debt that may arise in the future.

A CCG is generally used by businesses that regularly use customs procedures such as duty deferment, customs special procedures or transit. Authorisation is required to use a CCG.

How CCG Works

To use a Customs Comprehensive Guarantee:

1. The business must apply to HMRC for CCG authorisation.

2. The business must calculate the specified amount, which is the total amount of customs debt that the guarantee needs to cover.

3. Once authorised, the business must arrange a guarantor, such as an approved bank or insurance company, unless a full guarantee waiver applies.

4. The CCG can then cover multiple customs declarations or procedures within the approved guarantee limit.

5. If the business exceeds its guarantee limit, the guarantee amount must be increased. Otherwise, goods may be stopped at the border.
   
   

For Great Britain, a CCG may be required for certain regular customs activities, while requirements differ for Northern Ireland. Businesses should check the applicable HMRC requirements for their customs procedure.

Need Help?

If you need assistance with a Customs Comprehensive Guarantee (CCG) or customs declaration in iCustoms, contact the iCustoms Support Team: Contact Support Team