Comprehensive guarantee
The comprehensive guarantee is long-term and can be used for several procedures.
If the company engages in regular and financially significant import of goods from outside the EU, obtaining a comprehensive guarantee is recommended. The authorisation for certain procedures requires a comprehensive guarantee.
The comprehensive guarantee can either be valid at national or EU level.
You will need an authorisation
Using the comprehensive guarantee usually requires a comprehensive guarantee authorisation. The company receives a guarantee category in conjunction with the guarantee authorisation. Read more about the comprehensive guarantee and authorisation categories.
Note that a registered fairway due customer does not need a comprehensive guarantee authorisation to use a guarantee.
Comprehensive guarantee amount
The amount of comprehensive guarantee is based on the company’s reference amount and its guarantee category.
As a rule, the comprehensive guarantee must cover the amount of customs debt, i.e. the duties and taxes to be paid. If the guarantee is not sufficient, the release of the goods for free circulation is prevented. In certain situations, the comprehensive guarantee must also cover the customs liability, i.e. duties and taxes that may be payable.
Read more about determining the reference amount in different procedures on the page Comprehensive guarantee.
The amount of guarantee can be changed if significant changes occur in the amount of company invoicing or liability, payment behaviour, financial situation or in other information provided at the time of application. Read more about changes to the comprehensive guarantee.
The reference amount is the maximum amount of simultaneously outstanding debt or liability in the procedure.
Payments to be taken into account in the reference amount and the guarantee amount in different procedures
| Procedure (with a standard authorisation) |
Reference amount *) |
Guarantee *) |
|---|---|---|
| Release for free circulation |
Customs duties |
Customs duties |
| Processing, temporary admission |
Customs duties, VAT, excise taxation |
Customs duties |
| End-use |
Customs duties |
Customs duties |
| Warehousing |
Customs duties, VAT, excise taxation |
Customs duties, VAT, excise taxation |
| Transit |
Customs duties, VAT, excise taxation |
Customs duties, VAT, excise taxation |
*) Exceptions are for example direct representation under the guarantor’s responsibility as well as special procedures for which the authorisation is applied for with a customs declaration.
The operator must monitor the sufficiency of the reference amount.
If the reference amount is not sufficient for release for free circulation, check the guidance on changes to guarantees.
If the reference amount in special procedures is insufficient, the operator must contact the customs office of guarantee (lupakeskus@tulli.fi) before starting the procedure.
You can apply for a reduction or waiver from providing a comprehensive guarantee.
Only an EIO can apply for reduction of the debt guarantee, which is provided in the procedure release for free circulation.
On the other hand, any company can apply for reduction or waiver from providing a liability guarantee, which is provided for warehousing, transit or some other special procedure.
National guarantee
The national comprehensive guarantee is valid only in Finland. It may be combined with the following guarantees:
- release for free circulation
- special procedures (except transit): customs warehousing, inward and outward processing, end-use and temporary admission
- temporary storage and warehousing at a location approved by Customs
- fairway dues, provided for in the national legislation
Companies that are part of a corporation may provide a joint national comprehensive guarantee.
For example, the following types of guarantees or their combinations can be accepted as guarantees:
- bank guarantee/suretyship insurance
- bank account pledge
Read more about the types of guarantees that Customs approves on the page Guarantee templates.
EU-wide guarantee
An EU-wide guarantee can be used in more than one EU country. You can provide the guarantee to Finland and use it for customs clearances in EU countries where the guarantee is valid. Correspondingly, the guarantee can be granted in another EU country and used for customs clearances in Finland.
The EU-wide guarantee can be provided as a guarantee for release for free circulation, special procedures for import, transit and temporary storage. Read more about the guarantee for transit.
Only a bank guarantee is accepted as guarantee. Read more about the types of guarantees that Customs approves on the page Guarantee templates.
An EU-wide guarantee must cover the amount of the customs debt incurred or possibly incurred, as well as other charges to be levied in connection with import.