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).
You can use an individual guarantee in the following situations
- In special procedures, namely temporary admission, end-use and inward processing (e.g. when importing goods for repairs).
- In a transit procedure when lodging a guarantee equal to the amount of taxes and charges imposed on the transported goods. Transit is used when you wish to move goods that have not been cleared by customs from one place to another.
- In the customs procedure for release for free circulation, a guarantee must be used in these situations:
- for movement permits, when goods are moved for the purpose of inspection or sampling
- for a quota benefit when applying for duty-free treatment or a reduced rate of duty for the goods
- for provisional anti-dumping duties or countervailing duties for the period until the final anti-dumping or countervailing duty has been set
- for imports of removal goods prior to moving when an authorisation for exemption from customs duties has been granted.
How to lodge an individual guarantee in the Customs Clearance Service
In the Customs Clearance Service, you can lodge an individual guarantee in the procedure for release for free circulation.
Proceed in the following way:
- Fill in a customs declaration in the Customs Clearance Service. You must identify yourself in the service.
- The Customs Clearance Service will notify you when a transaction requires that an individual guarantee be lodged.
- Enter the bank account for repayment (IBAN bank account) and the BIC and pay the individual guarantee.
- Please note that the bank account must be located in the SEPA area.
- Continue filling in the declaration in the Customs Clearance Service.
For the time being, you cannot authorise a representative to provide the individual guarantee on your behalf in the Customs Clearance Service.
How to lodge an individual guarantee at a customs office
The individual guarantee can be lodged at a customs office for the following procedures:
- temporary admission
- inward processing
- release for free circulation (freight clearance for private persons).
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:
- Provide the bank account for repayment and the BIC.
- Pay the individual guarantee.
- Sign the pledge agreement.
- The transit or other customs procedure can begin.
Repayment of the individual guarantee
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.
Using the individual guarantee to pay import duties and taxes
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.