Provide the GRN in the customs declaration for import
The guarantee details are currently checked based on the EORI number of the declarant or representative indicated in the customs declaration for import. Customs will introduce a new guarantee system on 24 May 2025.
In future, the GRN (guarantee reference number) must be provided for reservation of a guarantee. The GRN refers to the GRN indicated in the comprehensive guarantee authorisation or some other authorisation. The number of the comprehensive guarantee authorisation mustn’t be provided as the GRN.
Customers with the comprehensive guarantee authorisation: provide the GRN in the customs declaration
Provide your GRN in the customs declaration under “Guarantee reference number (GRN)”. If you submit the declaration via message exchange, you should provide, in addition to the GRN, the guarantee type with the code “1 – Comprehensive guarantee”. The guarantee type is not provided in the Customs Clearance Service.
Customs recommends that you always provide the GRN in declarations by credit customers. You can provide the GRN in all standard and simplified customs declarations for import, with the exception of customs warehousing.
The GRN must always be provided in a standard declaration and in a simplified declaration if you submit
- a customs declaration for centralised import
- a declaration based on which Customs will reserve a guarantee to cover a customs debt or customs liability
- a customs declaration for inward processing, temporary admission or end-use.
If the GRN hasn’t been provided in these cases, Customs rejects the declaration.
Where can I check the GRN?
You can check your GRN e.g. in the following:
- comprehensive guarantee authorisation (CGU) or payment deferment authorisation (DPO)
- authorisations for special procedures, such as inward processing authorisation (IPO) or end-use authorisation (EUS).
From 24 May 2025, you can also check your GRN in the My Details service.
More information:
Comprehensive guarantee
yritysneuvonta@tulli.fi