Customs Information Paper 56 (2016): Customs Comprehensive Guarantee (CCG) for potential debts Published 10 October 2016 Contents 1. Introduction 2. CCG changes 3. Customs procedures that apply 4. When you need to apply for a CCG1 5. How this works in practice 6. If your business or the amount of duty suspended changes 7. If you already have a CCG below the statistical threshold 8. New CPCs 9. Contacts 1. Introduction The customs legislation allows customs to waive the requirement for a Customs Comprehensive Guarantee (CCG) when the amount of import or export duty to be secured does not exceed the current statistical threshold. The current statistical threshold is 1,000 or 750 and is reviewed on a regular basis. 2. CCG changes HM Revenue and Customs (HMRC) will apply this rule and waive the requirement to provide a CCG for potential debts where the amount of the potential debt involves Customs Duty and Anti-Dumping Duty (ADD) (if applicable), that is equal to, or less than the statistical threshold. Example The business is authorised for: customs warehousing - value of Customs Duty suspended 500 inward processing - value of Customs Duty suspended 450 temporary storage - value of Customs Duty suspended 725 The waiver can only be applied if you do not exceed 1,000 or 750 of Customs Duty suspended in the specific procedure. The waiver does not apply to actual debts, that is, duty deferment.
3. Customs procedures that apply The waiver will apply for full authorisations only in the following customs procedures: inward processing customs warehousing temporary admission end-use temporary storage Customs Freight Simplified Procedures (CFSP) These rules also apply to goods declared by post under the universal postal provider, that is, Royal Mail Group or Parcelforce. This does not apply to individual transactions entered to a special procedure using the authorisation by declaration special procedure, such as simplified inward processing. 4. When you need to apply for a CCG1 If your reference amount for each of the customs procedures under potential debt is equal to, or less than the statistical threshold you do not need to include it on your CCG. If you still need to cover actual debts (duty deferment) then a CCG1 will still need to be completed. 5. How this works in practice When you complete the relevant application forms for the customs procedure you will need to make a declaration. This is to confirm that your goods in the procedure will not exceed 750 of Customs Duty at any one time in the period indicating that you do not need to lodge a guarantee. In the reason why box confirm that the amount of Customs Duty suspended under the procedure will not exceed 750. If you have a Union Customs Code (UCC) authorisation and either a CCG waiver or you are established in the EU and are eligible to waive the requirement for a CCG for potential debts as the Customs Duty suspended is below the statistical threshold, enter status code CP. The Customs Procedure Codes (CPCs) affected will be: Codes beginning 51: all CPCs except 51 00 001 51 00 002 51 00 003 51 00 004 51 00 A01 51 54 001 51 71 001 51 71 002 51 71 004
Codes beginning 53: all CPCs except those ending with DXX (except D51) 53 00 003 53 00 004 53 00 005 53 00 006 53 00 007 53 00 008 53 00 009 53 00 010 53 51 002 53 51 003 53 53 003 53 71 002 53 71 003 53 71 004 53V 71 005 53 71 d25 53 71 D26 Codes beginning 71: all CPCs except 71 21 000 There are new CPCs for the universal postal provider, that is, RMG or Parcelforce to declare goods as follows: Duty and VAT 49 00 013 and 51 00 005 VAT only 49 00 014 and 51 00 006 When making your declaration for postal traffic please use document code C601 and enter the inward processing authorisation number in the document reference field in box 44. See the new CPCs 6. If your business or the amount of duty suspended changes For all customs authorisations you need to inform HMRC of any changes that may impact your authorisation. If you benefit from a waiver and the amount of Customs Duty suspended changes and exceeds the threshold you must contact your supervising office and apply for a CCG. You will be also be responsible for ensuring you are aware of any changes to the statistical threshold value. The threshold is reviewed annually and any change announced in a Customs Information Paper (CIP) and implemented from 1 January. If that impacts the requirement to put in place a CCG then you must contact your supervising office. 7. If you already have a CCG below the statistical threshold
You will need to contact your supervising office who will work with the CCG team. You will be advised if the guarantee can be reduced or cancelled. 8. New CPCs 8.1 CPC 49 00 013 CPC note heading Goods being entered to inward processing by: Goods covered the holder of a full or authorisation involving more than one member state issued under economic codes 1, 2, 3, 4, 5, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, imported from a special territory using the CN22 or CN23 (international mail) procedure where the amount of import duty is less than 750 and a guarantee waiver is being requested. Notice 3001 Box 1: enter code IM followed by A, D, Y or Z as appropriate. Box 44 enter: Specific fields in the declaration or notes Document identifier C601 on completion Inward processing authorisation number Do not enter a document status code Authorisation holders reference number as a GEN 45 AI statement (if any) Enter the appropriate licence details see Appendix C10. documents needed Security needed information Security will not be needed for Customs Duty and VAT to ensure conditions and obligations of the relief will be met. However, these may become due if you do not discharge the inward processing procedure correctly and submit your BoD1 form. Box 44: enter the following statements in the additional information box: Declare the full name and address of the supervising Customs Office as a SPOFF statement. VAT Post clearance Enquiries must be addressed to the supervising office whose address is in Box
action 44. This CPC must not be used for goods entered under an authorisation by declaration (see CPC 51 00 001). Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 950/2013 and Commission Regulations 2015/2446 and 2015/2447 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs and Excise Management Act 1979. Where CFSP has been used to declare the goods, no processing may be carried out on the goods until the supplementary declaration has been submitted. Notes Agents must have prior written approval from the authorisation holder to enter goods to inward processing on their behalf and ensure a copy of the entry is returned to the holder. Inward processing allows relief from Customs Duty, specific Customs Duty, Anti- Dumping Duty and Countervailing Duty. Traders are reminded that failure to submit a Bill of Discharge (Form BoD1) by the due date to their supervising office may lead to having to pay any suspended duty and VAT. Any guarantee will not be released until you have submitted your Bill of Discharge. You must retain evidence of export and declaration to free circulation and include this on your BoD1 form. 8.2 CPC 49 00 014 CPC note heading Goods being entered to inward processing (VAT only) from special territories by either: Goods covered the holder of a full authorisation issued under economic code 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12, 21, imported from a special territory using the CN22 or CN23 (international mail) procedure where the amount of import duty is less than 750 and a guarantee waiver is being requested. Notice 3001
Box 1: enter code IM followed by A, D, Y or Z as appropriate. Specific fields in the declaration or notes on completion documents needed Box 44 enter: Document identifier C601 Inward processing authorisation number Do not enter a document status code Authorisation holders reference number as a GEN 45 AI statement (if any) VAT registration number as a GEN 45 A1 statement (if applicable) Enter the appropriate licence details see Appendix C11. Security needed information Security will not be needed for Customs Duty and VAT to ensure conditions and obligations of the relief will be met. However, these may become due if you do not discharge the inward processing procedure correctly and submit your BoD1 form. Box 44: enter the following statements in the additional information box: Declare the full name and address of the supervising Customs Office as a SPOFF statement. VAT Post clearance action Enquiries must be addressed to the supervising office whose address is in Box 44. Inward processing allows relief from Customs Duty, specific Customs Duty, Anti-Dumping Duty and Countervailing Duty. Notes Use of this CPC constitutes a declaration by the importer that the conditions laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs and Excise Management Act 1979. Agents must have prior written approval from the authorisation holder to enter goods to inward processing on their behalf and ensure a copy of the entry is returned to the holder. Traders are reminded that failure to submit a Bill of Discharge (form BoD1) by the due date, may lead to having to pay any suspended VAT. They are also
reminded that they must use relevant re-export CPCs in the 31 51 series or note details of the any other means of disposal. Goods imported from non-special territories should use CPC 51 00 006. You must retain evidence of export and declaration to free circulation and include this on your form BoD1. 8.3 CPC 51 00 005 CPC note heading Goods being entered to inward processing by: Goods covered the holder of a full or authorisation involving more than one member state issued under economic codes 1, 2, 3, 4, 5, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, imported using the CN22 or CN23 (international mail) procedure where the amount of import duty is less than 750 and a guarantee waiver is being requested. Notice 3001 Box 1: enter code IM followed by A, D, Y or Z as appropriate. Box 44 enter: Specific fields in the declaration or notes Document identifier C601 on completion Inward processing authorisation number Do not enter a document status code Authorisation holders reference number as a GEN 45 AI statement (if any) Enter the appropriate licence details see Appendix C10. documents needed Security needed information Security will not be needed for Customs Duty and VAT to ensure conditions and obligations of the relief will be met. However, these may become due if you do not discharge the inward processing procedure correctly and submit your BoD1 form. Box 44: enter the following statements in the additional information box: Declare the full name and address of the supervising Customs Office as a SPOFF
statement. VAT Post clearance action Enquiries must be addressed to the supervising office whose address is in Box 44. This CPC must not be used for goods entered under an authorisation by declaration. Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 950/2013 and Commission Regulations 2015/2446 and 2015/2447 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs and Excise Management Act 1979. Notes Where CFSP has been used to declare the goods, no processing may be carried out on the goods until the supplementary declaration has been submitted. Agents must have prior written approval from the authorisation holder to enter goods to inward processing on their behalf and ensure a copy of the entry is returned to the holder. Inward processing allows relief from Customs Duty, specific Customs Duty, Anti- Dumping Duty and Countervailing Duty. Traders are reminded that failure to submit a Bill of Discharge (form BoD1) by the due date to their supervising office may lead to having to pay any suspended duty and VAT. Any guarantee will not be released until you have submitted your Bill of Discharge. 8.4 CPC 51 00 006 CPC note heading Goods being entered to inward processing (VAT only) by: Goods covered the holder of a full authorisation issued under economic codes 1, 2, 3, 4, 5, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, imported using the CN22 or CN23 (international mail) procedure where the amount of import duty is less than 750 and a guarantee waiver is being requested.
Notice 3001 Box 1: enter code IM followed by A or D, as appropriate. Box code 5 Specific fields in the Box 44 enter: declaration or notes on completion Document identifier C601 Inward processing authorisation number Do not enter a document status code Authorisation holders reference number as a GEN 45 AI statement (if any) Enter the appropriate licence details see Appendix C10. Security needed Security will not be needed for import VAT. However, Import VAT may become due if you do not discharge the inward processing procedure correctly and submit your form BoD1. information VAT Post clearance action Enquiries must be addressed to the supervising office whose address is in Box 44. Inward processing allows relief from Customs Duty, specific Customs Duty, Anti- Dumping Duty and Countervailing Duty. Notes Use of this CPC constitutes a declaration by the importer that the conditions laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs and Excise Management Act 1979. Agents must have prior written approval from the authorisation holder to enter goods to inward processing on their behalf and ensure a copy of the entry is returned to the holder. Traders are reminded that failure to submit a Bill of Discharge (form BoD1) by the due date, may lead to having to pay any suspended duty or VAT. They are also reminded that they must use relevant re-export CPCs in the 31 51 series or note details of the any other means of disposal. They are also reminded that they must use relevant re-export CPCs in the 31 51 series or note details of the
any other means of disposal. Goods imported from non-special territories should use CPC 49 00 014. You must retain evidence of export and declaration to free circulation and include this on your form BoD1. 9. Contacts Email: CCG.customspolicy@hmrc.gsi.gov.uk Issued on the 10 October 2016 by Customs Directorate, HMRC.