Guarantee

Comprehensive guarantee authorisation

The comprehensive guarantee authorisation replaces the earlier comprehensive transit guarantee authorisation and the authorisation for registered credit customers of Finnish Customs. The comprehensive guarantee authorisation can be valid either in Finland, in several EU countries, throughout the Union and/or in the countries that are parties to the transit convention, and it can cover one or several procedures that require a guarantee to be lodged. A valid comprehensive guarantee authorisation is a prerequisite for many other authorisations granted by Customs.

Authorisation for deferment of payment

Holders of the authorisation for deferment of payment have about one month to pay customs duties, value added taxes and performance payments for imports from non-EU countries. With the authorisation, the customer gets possession of their goods before the payment of customs duties, taxes and other payments.

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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