HMRC has published the following guidance which provides instructions on how to declare a Customs Comprehensive Guarantee (CCG) exemption on the Customs Declaration Service (CDS).

A CCG Waiver can only be declared in the following circumstances:

Deferment Account Number (DAN) where no separate CCG is held                        (GB only)

Where guarantee requirements have been waived in GB following EU exit           (GB only)

Goods below the statistical threshold                                                                                          (GB or NI)

Declarations made by public bodies/government agencies                                              (GB or NI)

Fixed energy installations                                                                                                                    (GB or NI)

It should be noted that these details are only required where there are customs duties to pay or secure. In terms of CDS import declarations, this means the following tax type codes.

A00   Customs Duties

A20   Additional Duties

A30   Definitive Anti-Dumping Duties

A35   Provisional Anti-Dumping Duties

A40   Definitive Countervailing Duties

A45   Provisional Countervailing Duties

To pay or secure other taxes, such as VAT, a guarantee is not required.

Guarantee Requirement is Waived - Completion Instructions

Data Element 2/3        Documents

Document code            C505

Document ID                  GBCGU guarantee not required

Document Reason      Type of exemption being used

Status Code                     CC      Deferment accounts where only a C1207 deferment guarantee is held

CC      GB exemptions following EU Exit

XB      Goods below the statistical threshold

XW    Other government departments (OGDs) and Public Bodies

XW    Fixed energy installations

XW    Goods exempted under TA (article 81, Reg No. (EU) 2015/2446

Data Element 3/39 Authorisation Holder

GBCGU plus the EORI number of the person claiming the exemption

Data Element 8/2        Guarantee Type

Code 0                                Deferment accounts where only a C1207 deferment guarantee is held

Code 0                                GB exemptions following EU Exit

Code 5                                Goods below the statistical threshold

Code 8                                OGDs and Public Bodies

Code C                                Fixed energy installations

Code D                                Goods exempted under TA (article 81, Reg No. (EU) 2015/2446

Data Element 8/3        Guarantee Reference & Other Guarantee Reference

In the ‘Other Guarantee Reference’ Component, enter Guarantee not required
 
Leave the 'Guarantee Reference Number' component (GRN) blank

Data Element 3/16 - Importer or Data Element 3/18 - Declarant or Data Element 3/20 - Representative

The EORI number declared in either DE3/16, DE3/18 or DE3/20 must match the EORI number declared in DE 3/39.

 How to declare a Customs Comprehensive Guarantee

HMRC has published the following guidance which provides instructions on how to declare a Customs Comprehensive Guarantee on the Customs Declaration Service (CDS).

Data Element 2/3   Documents

Document code         C505

Document ID               GBCGU followed by the CCG reference number

No status code or document reason is required

Data Element 3/39 Authorisation Holder

GBCGU plus the EORI number of the person who ‘owns’ the CCG authorisation number declared in DE2/3

Data Element 8/2   Guarantee Type

Code 1          Customs Comprehensive Guarantee (CCG)

Data Element 8/3   Guarantee Reference & Other Guarantee Reference

In the ‘Other Guarantee Reference’ Component, enter the actual reference number of the CCG
 
Leave the 'Guarantee Reference Number' component (GRN) blank

Data Element 3/16 - Importer or Data Element 3/18 - Declarant or Data Element 3/20 - Representative

The EORI number declared in either DE3/16, DE3/18 or DE3/20 must match the EORI number declared in DE 3/39 and must be the EORI number who ‘owns’ the CCG authorisation declared in DE 2/3