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Customs Comprehensive Guarantee (CCG) for

potential debts waived where the security is below


the current statistical value threshold
Customs Information Paper 56 (2016)
Who should read:
What is it about:

When effective:
Extant until/ Expires

All businesses who may need to consider applying


for a Customs Comprehensive Guarantee (CCG)
HMRC is introducing a change to waive the
requirement for a CCG where the reference amount
of import duty to be secured for potential debts is
below the current statistical value
10 October 2016
Ongoing

1. Introduction.
The customs legislation allows customs to waive the requirement for a Customs
Comprehensive Guarantee (CCG) when the amount of import or export duty to be
secured does not exceed the current statistical threshold.
The statistical threshold is currently 1000 or 750 and is reviewed on a regular basis.

2. What are the changes?


This Customs Information Paper (CIP) informs businesses that HMRC will apply this
provision and waive the requirement to provide a CCG for potential debts where the
amount of the potential debt involves customs duty and anti-dumping duty (ADD) (if
applicable), that is equal to, or less than the statistical threshold.
Example
The business is authorised for:
Customs Warehousing value of customs duty suspended 500
Inward processing
value of customs duty suspended 450
Temporary Storage
value of customs duty suspended 725
You will only be eligible for a waiver if you do not exceed 1000/750 of customs
duty suspended in the specific procedure.
The waiver does not apply to actual debts i.e. duty deferment.

3. What customs procedures does this apply to?


The waiver will apply for full authorisations only in the following customs procedures

Inward Processing (IP)


Customs Warehousing (CW)
Temporary Admission (TA)
End Use
Temporary Storage (TS)
Customs Freight Simplified Procedures (CFSP)

These rules also apply to goods declared by post under the universal postal provider
ie Royal Mail Group/ Parcelforce.
This facilitation does not apply to individual transactions entered to a special
procedure using the authorisation by declaration special procedure, such as
simplified Inward Processing.
4. Do I still need to apply for a CCG1?
If your reference amount for each of the customs procedures under potential debt is
equal to, or less that the statistical threshold you are not required to include it on
your CCG. If you still need to cover actual debts (duty deferment) then a CCG1 will
still need to be completed.
5. How will this work in practice?
When you complete the relevant application forms for the customs procedure you
will be required to make a declaration to confirm that your goods in the procedure will
not exceed 750 of customs duty at any one time in the period and in the procedure.
You do this by indicating that you are not required to lodge a guarantee and in the
reason why box note that the amount of customs duty suspended under the
procedure will not exceed 750.
If you have a UCC authorisation and either a CCG waiver or you are established in
the EU and are eligible to waive the requirement for a CCG for potential debts as the
customs duty suspended is below the statistical threshold enter status code CP
The CPCs affected will be
51 all CPCs apart from 51 00 001, 51 00 002, 51 00 003, 51 00 004, 51 00 A01, 51
54 001, 51 71 001, 51 71 002, 51 71 004,
53- all apart from those ending with DXX ( apart from D51), 53 00 003, 53 00 004, 53
00 005, 53 00 006, 53 00 007, 53 00 008, 53 00 009, 53 00 010,53 51 002,53 51
003, 53 53 003, 53 71 002,53 71 003,53 71 004, 53V 71 005, 53 71 d25, 53 71 D26,

71 apart from -71 21 000,

There are new CPCs for the universal postal provider i.e. RMG/Parcelforce to
declare goods.
1. Duty and VAT 49 00 013 & 51 00 005
2. VAT only 49 00 014 and 51 00 006
For the new CPCs for post in Box 44 use document code C601 and enter the IP
authorisation number in the document reference field.
Details of the new CPCs is at Annex A.

6. What if my business or the amount of duty suspended changes?


As with all customs authorisations you are obliged to inform HMRC of any changes
that may impact your authorisation. If you benefit from a waiver and the amount of
customs duty suspended changes and exceeds the threshold you must contact your
Supervising Office and apply for a CCG.
You will be also be responsible for ensuring you are aware of any changes to the
statistical threshold value. The threshold is reviewed annually and any change
announced in a Customs Information Paper (CIP) and implemented from 1 January.
If that impacts the requirement to put in place a CCG then you must contact your
Supervising Office.
7. What if I already have a CCG in place for an amount below the statistical
threshold?
You will need to contact your supervising office who will liaise with the CCG Team.
You will be advised if the guarantee can be reduced or cancelled.
6. Further Information
We will be updating the guidance on gov.uk as soon as possible.
Guarantees Policy
CCG.customspolicy@hmrc.gsi.gov.uk

Issued on the 10 October 2016 by Customer Strategy and Tax Design, HMRC.
Your Charter explains what you can expect from us and what we expect from you.
For more information go to: Your Charter

Annex A - New CPCs


49 00 013
1. Goods Covered
Goods being entered to IP by;

the holder of a full authorization issued under economic codes 1,2,3,4,5,9,10,11,12,13,14 ,15,16,17,18,19,20,21,22

Imported from a special territory using the CN22/CN23 (international mail) procedure where the amount of
import duty is less than 750 and a guarantee waiver is being requested.
2. Notice
3001
3. Specific Fields in the declaration/notes on completion
Box 1 enter code IM followed by A, D, Y or Z as appropriate.
Box 44 enter

Document identifier C601

IP authorisation number

Do not enter a document status code.

Authorisation holders reference number as a GEN 45 AI statement (if any)

Enter the appropriate licence details see Appendix C10

4. Additional documents required

5. Security required
Security will not be required for customs duty and VAT to ensure conditions and obligations of the relief will be met.
However, these may become due if you do not discharge the IP procedure correctly and submit your BOD1.

Box 44 enter the following statements in the additional information box;


Declare the full name and address of the supervising Customs Office as a SPOFF statement

7. VAT

8. Post Clearance Action


Enquiries must be addressed to the supervising office whose address is in Box 44
9. Notes

VOLUME 3

9.1 This CPC must not be used for goods entered under an authorization by declaration (see CPC 51 00 001)

APPENDIX E2

6. Additional information

9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 950/2013
and Commission Regulations 2015/2446 and 2015/2447are met. Anyone who gives untrue information about goods
imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979.
9.3 Where CFSP has been used to declare the goods, no processing may be carried out on the goods until the supplementary
declaration has been submitted.
9.4 Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and
ensure a copy of the entry is returned to the holder.

9.5 IP allows relief from customs duty, specific customs duty, anti-dumping duty and countervailing duty.
9.6 Traders are reminded that failure to submit a Bill of Discharge (Form BOD1) by the due date to their supervising office
may lead to having to pay any suspended duty and VAT. Any guarantee will not be released until you have submitted you
bill of discharge

9.7 You must retain evidence of export /declaration to free circulation and include this on your BoD1 form

49 00 014

Goods being entered to IP (VAT only) from special territories by either;

the holder of a full authorization issued under economic code 1,2, 3,4, 5, 6,7,8,9,11,12, 21, imported from a
special territory using the CN22/CN23 (international mail) procedure where the amount of import duty is
less than 750 and a guarantee waiver is being requested.

3. Specific Fields in the declaration/notes on completion


Box 1 enter code IM followed by A, D, Y or Z as appropriate.
Box 44 enter document identifier C601,

IP authorisation number

Do not enter a document status code.

Authorisation holders reference number as a GEN 45 AI statement (if any)

VAT registration number as a GEN 45 A1 statement (if applicable)

Enter the appropriate licence details see Appendix C11

4. Additional documents required

5. Security required
Security will not be required for customs duty and VAT to ensure conditions and obligations of the relief will be met.
However, these may become due if you do not discharge the IP procedure correctly and submit your BOD1.

6. Additional information
Box 44 enter the following statements in the additional information box;

Declare the full name and address of the supervising Customs Office as a SPOFF statement

7. VAT

8. Post Clearance Action


Enquiries must be addressed to the supervising office whose address is in Box 44

9. Notes
9.1 IP allows relief from customs duty, specific customs duty, anti-dumping duty and countervailing duty.
9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Regulation 950/2013 and
Commission Regulation 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goods imported
under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979

9.3 Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and
ensure a copy of the entry is returned to the holder.
9.4 Traders are reminded that failure to submit a Bill of Discharge (Form BOD1) by the due date, may lead to having to pay
any suspended VAT. They are also reminded that they must use relevant re-export CPCs in the 31 51 series or note details
of the any other means of disposal.
9.4 Goods imported from non special territories should use CPC 51 00 006
9.5 You must retain evidence of export and include this on your BoD1 form

51 00 005

1. Goods Covered
Goods being entered to IP by;

the holder of a full authorization issued under economic codes 1,2,3,4,5,9,10,11,12,13,14 ,15,16,17,18,19,20,21,22,

Imported using the CN22/CN23 (international mail) procedure where the amount of import duty is less than 750
and a guarantee waiver is being requested.
2. Notice
3001
3. Specific Fields in the declaration/notes on completion
Box 1 enter code IM followed by A, D, Y or Z as appropriate.
Box 44 enter

Document identifier C601

IP authorisation number

Do not enter a document status code.

Authorisation holders reference number as a GEN 45 AI statement (if any)

Enter the appropriate licence details see Appendix C10

4. Additional documents required

5. Security required
Security will not be required for customs duty and VAT to ensure conditions and obligations of the relief will be met.
However, these may become due if you do not discharge the IP procedure correctly and submit your BOD1.

Box 44 enter the following statements in the additional information box;


Declare the full name and address of the supervising Customs Office as a SPOFF statement

7. VAT
8. Post Clearance Action
Enquiries must be addressed to the supervising office whose address is in Box 44
9. Notes
9.1 This CPC must not be used for goods entered under an authorization by declaration
9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 950/2013
and Commission Regulations 2015/2446 and 2015/2447 are met. Anyone who gives untrue information about goods
imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979.
9.3 Where CFSP has been used to declare the goods, no processing may be carried out on the goods until the supplementary
declaration has been submitted.

VOLUME 3

9.4 Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and
ensure a copy of the entry is returned to the holder.

APPENDIX E2

6. Additional information

9.6 IP allows relief from customs duty, specific customs duty, anti-dumping duty and countervailing duty.
9.7 Traders are reminded that failure to submit a suspension Bill of Discharge (Form BOD1) by the due date to their
supervising office may lead to having to pay any suspended duty and VAT. Any guarantee will not be released until you
have submitted you bill of discharge

51 00 006
1. Goods Covered
Goods being entered to IP VAT only by;

the holder of a full authorization issued under economic codes 1,2,3,4,5,9,10,11,12,13,14 ,15,16,17,18,19,20,21,22,

Imported using the CN22/CN23 (international mail) procedure where the amount of import duty is less than 750
and a guarantee waiver is being requested
2. Notice
3001
3. Specific Fields in the declaration/notes on completion
Box 1 enter code IM followed by A or D, as appropriate.
Box
code 5
Box 44 enter;

Document identifier C601

IP authorisation number

Do not enter a document status code.

Authorisation holders reference number as a GEN 45 AI statement (if any)

Enter the appropriate licence details see Appendix C10

5. Security required
Security will not be required for import VAT. However, Import VAT may become due if you do not discharge the IP
procedure correctly and submit your BOD1.

6. Additional information
7. VAT
8. Post Clearance Action
Enquiries must be addressed to the supervising office in box 44
9. Notes
9.1 IP allows relief from customs duty, specific customs duty, anti-dumping duty and countervailing duty.
9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Regulation 950/2013 and
Commission Regulation 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goods imported
under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979
9.3 Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and
ensure a copy of the entry is returned to the holder.
9.4 Traders are reminded that failure to submit a Bill of Discharge (Form BOD1) by the due date, may lead to having to pay
any suspended duty or VAT. They are also reminded that they must use relevant re-export CPCs in the 31 51 series or note
details of the any other means of disposal.

9.5 Goods imported from special territories should use CPC 49 00 014
9.6 You must retain evidence of export /declaration to free circulation and include this on your BoD1