Comprehensive guarantee authorisation

If a company is a customer of Finnish Customs and wishes to use a comprehensive guarantee in its operations, it must have a comprehensive guarantee authorisation. The authorisation covers all customs procedures that require the use of a comprehensive guarantee. In order to qualify for a comprehensive guarantee authorisation, the company must meet the general terms and conditions for the authorisation. For example, the company must be based in the customs territory of the Union. The comprehensive guarantee authorisation replaces the previously used registered credit customer authorisation, as well as the general transit guarantee authorisation.

The comprehensive guarantee can be national or EU-wide. The national comprehensive guarantee is valid only in Finland. It can be combined with guarantees for import, special procedures (excluding transit) and temporary warehousing. Guarantees for excise duties, car taxes and shipping fees do not require a comprehensive guarantee authorisation, but they can be combined with the comprehensive guarantee.

An EU-wide guarantee can be issued for import, special procedures, transit and temporary warehousing and can be used in more than one Member State.

Guarantee categories relating to the comprehensive guarantee authorisation are AA and AB for customs debt. Guarantee categories BA, BB, BC and BD are used for customs liability. Uudet vakuusluokat korvaavat aiemmat rekisteröidyn luottoasiakkaan sekä passitusyleisvakuusluvan yhteydessä käytetyt vakuusluokat AF.

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