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