A new guarantee system for import was deployed by Customs on 24 May 2025
The new guarantee system for import was deployed on 24 May 2025, and changes related to guarantees were made at the same time to the import declaration.
Customs’ new guarantee system is part of EU’s guarantee system. In this EU system, authorisations and guarantees are tied more tightly together than before.
The reference number (GRN) of the guarantee must be provided in the customs declaration, when the customs declaration reserves a comprehensive guarantee
When the customs declaration reserves a comprehensive guarantee, the reference number (GRN) of the guarantee must be provided. You can check the reference number (GRN) of the guarantee in the comprehensive guarantee authorisation (CGU), the payment deferment authorisation (DPO) or procedure authorisations (for example the inward processing authorisation (IPO)).
If the company has several comprehensive guarantee authorisations, there may be several reference numbers.
The reference amount of authorisations for special procedures (warehousing not included) must be monitored
No changes have been made to the requirement to monitor the reference amount, so the authorisation holders have still been required to monitor the sufficiency of the reference amount in accordance with EU’s Implementing Regulation of the Union Customs code. If the total reference amount of the special procedures (warehousing not included) in the comprehensive guarantee is filled with reservations, the release for the procedure is prevented.
Read more on the page Changes to a comprehensive guarantee.
The comprehensive guarantee can only be used for customs procedures mentioned in the authorisation
The new guarantee system checks automatically, whether the customs procedure in the customs declaration is mentioned in the comprehensive guarantee authorisation. A further check is carried out to ensure that the release for free circulation procedure is mentioned in the payment deferment authorisation. If the procedure is not mentioned in the authorisation, the release for the procedure is prevented.
You can check your authorisation details and apply for changes to the authorisations in the Authorisations and Decisions Service.
The reservation status of the total reference amount of the guarantee (GRN) can be checked in the service: My details.
Read more:
Press release: Provide the GRN in the customs declaration for import
Providing the GRN of the comprehensive guarantee
Comprehensive guarantee authorisation
Guarantees