Guarantee

Comprehensive guarantee authorisation

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 customs liabilities, e.g. if the company regularly transits goods or engages in financially significant import from non-EU countries.

With a comprehensive guarantee authorisation, a company can lodge a comprehensive guarantee that covers several transactions, instead of lodging several individual guarantees. The comprehensive guarantee is required for the following customs procedures: import, warehousing, transit, processing and specific use.

In import, the comprehensive guarantee must cover the amount of customs debt. Under certain conditions, a company may be granted a waiver or reduction of the liability guarantee for warehousing, transit and other special procedures. When Customs assesses the need for a guarantee, companies are divided into guarantee categories according to their financial solvency and payment behaviour. A company must also meet the requirements specific to the different guarantee categories, for example relating to sufficient resources, records and in-house control. An authorised economic operator (AEO) can apply for a reduction of the guarantee required for customs debt.

The national comprehensive guarantee is valid only in Finland. It can be combined with guarantees involving import, special procedures (excluding transit) and temporary storage, and with guarantees involving shipping dues as provided for by national legislation. Companies that are part of a corporation may provide a joint comprehensive guarantee. For example a bank guarantee or as a bank account pledge can be accepted as a guarantee.

An EU-wide guarantee may be used in more than one Member State. The guarantee can be lodged in Finland and used 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 granted for import, special procedures, transit and temporary storage.

Comprehensive guarantee authorisation and amendment to comprehensive guarantee are applied for online in the Authorisation Service via the main page for Customs’ online services.

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 Commission’s Customs Decisions System.

Authorisations valid in more than one Member State

Authorisation for deferment of payment

Release of the goods before payment of the customs invoice requires an authorisation for payment deferment. A comprehensive guarantee authorisation and a lodged guarantee are the requirements for an authorisation for payment deferment.

The holder a comprehensive guarantee authorisation and an authorisation for deferment of payment will have around five weeks to pay the charges to be levied on import. An amount corresponding to the customs debt is reserved from comprehensive guarantee for import. The reserved amount will be released when the debt is paid.

If the holder a comprehensive guarantee authorisation and an authorisation for deferment of payment wishes to use the approximately one-month payment period, the comprehensive guarantee must cover any open payments of customs duties during the credit period.

Authorisation for payment deferment and amendment to authorisation for payment deferment are applied for through the online Authorisation Service via the main page for Customs’ online services.

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 Commission’s Customs Decisions System.

Authorisations valid in more than one Member State

Authorisation for deferment of payment and comprehensive guarantee authorisation in EU trade (authorisation used in the Åland Islands)

A cash customer can apply for this authorisation in order to bring Union goods from other EU countries into the Åland Islands using the simplified declaration procedure. The authorisation can only be granted to businesses that regularly bring in goods. The guarantee is lodged only when requested by Customs in order to ensure payment.

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