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Authorisations for comprehensive guarantee and payment deferment 

When the company is a holder a comprehensive guarantee authorisation and an authorisation for deferment of payment, it will have around five weeks to pay the charges to be levied on import (Read more: Invoicing  – businesses). In such a case, the amount corresponding to the customs debt is reserved from the comprehensive guarantee in connection with import customs clearance. The reserved amount is released when the debt is paid by the company.

The company’s comprehensive guarantee must be sufficient to cover the open customs duties during the credit period. 

Is a comprehensive guarantee and a payment deferment always needed?

The comprehensive guarantee authorisation is the one most often used by companies. A company should apply for a comprehensive guarantee authorisation, if it regularly needs to lodge a guarantee for a customs debt or for any customs debt that may be incurred, i.e. for so called customs liabilities. A comprehensive guarantee is required, for example, if the company regularly transits goods or if it engages in financially significant importation from outside the EU. 
The comprehensive guarantee is an alternative to the individual guarantee, which has to be lodged for each customs declaration. 

When the company imports and clears goods for free circulation (i.e. pays customs duties and other possible payments when the goods are imported) it can either use its own guarantee, i.e. its own comprehensive guarantee authorisation and payment deferment authorisation or it can use a forwarding company’s, i.e. the representative’s guarantee and authorisations. 

The company has to pay for the forwarding company’s services. Costs are also generally incurred by the company when using its own authorisations for comprehensive guarantee and payment deferment and for the guarantee provided. Read more on different types of representation here

How do I apply for authorisations for comprehensive guarantee and payment deferment?

The authorisations for comprehensive guarantee and payment deferment are applied for in the Authorisations and Decisions Service. You can also browse your own authorisation information in the Service, the authorisation application can be saved as a draft, an application you have submitted to Customs can be cancelled and a you can use a previous application as a template for a new one. You can also add attachments to the applications.

After submitting your application to Customs, you will receive information on the time limit and progress of the processing of the application. When the authorisation is issued, you can see it in the service. The authorisation will also be sent to you by secure email. In the service, you can see all your company’s authorisations saved in Customs’ authorisation register, both those that are valid and those that are no longer valid. 

If you are unable to log into the Authorisation Service, contact the Customs Information Service.
Authorisations valid in more than one EU country are applied for in the CDS-system.

Where can I get more information?

Sending the application as well as changes in authorisations and customer information

Customs Authorisation Centre
Telephone 0295 5200 (exchange), lupakeskus(at)

  • change of the address
  • change of bank account number
  • e-invoice