Check the amount of guarantee you need for transit 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.

Check if you need a Customs Comprehensive Guarantee

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.

Choosing the right amount of guarantee cover

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:

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.