Direct representative bearing the liability of a guarantor

Acting as a direct representative with the responsibility of a guarantor requires a specific general guarantee undertaking. Moreover, Customs requires the representative to present a decision on issuing a general guarantee undertaking made at a shareholders’ meeting, unless the customer’s line of business involves the issuing of guarantees as stated in the Trade Register.

A direct representative with the responsibility of a guarantor provides a guarantee on behalf of the customer for the due payment of an incurred or possible incurred debt. The direct representative as guarantor is not responsible for any possible post-clearance if they were unaware or should have been unaware of the incorrectness of information provided in the customs declaration.

Guarantees required for debt or liability are collected from the representative acting under the responsibility of a guarantor. When the customs declaration is lodged by an agent acting as a direct representative at the responsibility of a guarantor, the periodic filing is addressed and sent to the agent.

If the representative provides a limited pledge for direct representation at the responsibility of a guarantor, the representative’s responsibility is, at the most, limited to double the amount of the provided guarantee.

Release into free circulation
An amount corresponding to the customs and VAT debt is reserved from the comprehensive import guarantee in connection with customs clearance. The reserved amount is released when the debt is paid (a delay of at least 1-2 days may occur from the time of payment).­­­

Special procedures
In special import procedures, i.e. specific use (temporary admission) and processing (inward and outward processing), guarantee is required for customs and VAT liability according to the guarantee liability (unlimited/limited).
Guarantee is reserved from the representative’s comprehensive guarantee in real time, and the guarantee remains reserved until the liability has expired (for example, when an acceptable bill of discharge has been provided).

Guarantee reservation based on a guarantee liability

Customs procedure   Unlimited guarantor’s undertaking Limited guarantor’s undertaking
Release for free circulation Customs duty

100 %

100 %


100 %

100 %

Special procedures Customs duty

100 %

100 %

VAT 0 %

100 %

When a company acts both under the responsibility of a guarantor and as an indirect representative, it must notify Customs as to how the comprehensive guarantee will be divided for different types of representation.



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