An individual guarantee is a one-off guarantee lodged for a single import transaction or transit movement. The individual guarantee must cover the whole amount of the debt and the liability.
If your company does not have a comprehensive guarantee authorisation, you can or use a forwarding company’s, that is, a representative’s guarantee and authorisations.
Private individuals can lodge an individual guarantee or use the guarantee and authorisations of a forwarding company (representative).
In the Customs Clearance Service, you can lodge an individual guarantee in the procedure for release for free circulation.
Proceed in the following way:
For the time being, you cannot authorise a representative to provide the individual guarantee on your behalf in the Customs Clearance Service.
The individual guarantee can be lodged at a customs office for the following procedures:
At the customs office, you can also act on behalf of another person based on a power of attorney.
The individual guarantee is set up at the customs office as follows:
Customs will repay the individual guarantee when the procedure has ended and the guarantee is no longer needed. The individual guarantee will be repaid to the bank account you provided. If you don’t have a bank account number in the IBAN format, the guarantee will be repaid in cash at a customs office. The cash repayment can only be paid to the person who signed the pledge agreement, to a person with the right to sign for the company or to a person assigned as the recipient of the repayment in a power of attorney.
If a special procedure is discharged by releasing the goods for free circulation, you must pay customs duty, taxes and other charges for the goods. An individual guarantee lodged for the duration of the special procedure can be used as payment for the customs duties, taxes and other charges due for the goods.
An individual guarantee provided in the procedure for the release of goods for free circulation can be used as payment for the customs duties, taxes and other charges due for the goods.