26 May 2021 
Andrea Marshall, Tax Specialist
*** Update as at 26/5/21***
HMRC have published Getting a customs guarantee
This summarises when you do (and don't) need a Customs guarantee and links to apply for one.
***Update as at 4/3/21***
Check if you need a customs guarantee has been updated to reflect the fact that we have left the EU. Separate guidance is included for GB and Northern Ireland.
HMRC has updated information about how to apply for a guarantee waiver within Check if you can get a guarantee waiver for a duty deferment account in Great Britain and Tell HMRC more information if you are applying for a guarantee waiver for duty deferment payments in Great Britain provides more information about how to apply for a waiver over £10k per month
HMRC has issued guidance on how to "Get a guarantor for your customs comprehensive guarantee". This may only be necessary for regular importers. For those that import occasionally or for one off high value imports you may find that an individual guarantee is sufficient.
