Comprehensive guarantee – authorisation
A comprehensive guarantee means that you provide a guarantee for customs and other charges for two or more events, declarations or customs procedures. To use a comprehensive guarantee, you need an authorisation. In addition, you need a separate authorisation for the procedure covered by the guarantee.
Authorisation code: CGU
A number of different procedures require a guarantee for you to use the authorisation for the procedure. For example, a comprehensive guarantee authorisation is usually required for customs warehousing, inward processing and deferred payment.
The authorisation for the procedure itself, however, must be applied for separately. Thus, as a rule, two authorisations, one for the guarantee and one for the procedure, are required before your company can start the activities covered by the authorisation.
If the authorisation in question concerns a simplified authorisation application covering only one declaration, an individual guarantee can be provided.
Read about the individual guarantee.
Who can get an authorisation?
- The company must have an EORI number.
Read more and apply for an EORI number (in Swedish).
- The company must be established in the EU.
- The company must have available accounts in Sweden.
- The company must carry out or plan to start activities covered by the authorisation in Sweden.
- The company must regularly use the procedures concerned, operate a temporary storage facility or meet the competence criterion in Article 39(d) of the Swedish Customs Code.
Read about the competence criterion (in Swedish).
- The company must meet the compliance criterion in Article 39(a) of the Swedish Customs Code.
Reference amount
The comprehensive guarantee is based on a reference amount determined during the processing. You have to calculate a provisional reference amount yourself and indicate it in your application.
Find out how to calculate the reference amount.
Choice of guarantee for comprehensive guarantee
Swedish Customs accepts the following forms of guarantees. In the case of surety bonds, Swedish Customs only accepts guarantees that are worded in accordance with the guarantee annexes below and issued by a bank or credit company approved by the Swedish Financial Supervisory Authority:
- Guarantor’s undertaking—comprehensive guarantee, used in transit or in more than one EU country (in Swedish). pdf, 270.8 kB.
- Guarantor’s undertaking—comprehensive guarantee, used only in Sweden (in Swedish). pdf, 270.7 kB.
- Deposit in the Swedish Customs’ bank account (cash deposit).
- Pledge of a blocked account (in Swedish). pdf, 125.4 kB.
Send original guarantee or pledge form
A guarantee in the form of a guarantee or pledge must be sent in the original by post to:
Swedish Customs
Box 27311
102 54 Stockholm.
How to apply
Apply for authorisation in the EU’s common authorisation system Customs Decision System, CDS. This is also where you will receive your decision and any other messages from Swedish Customs with regard to your application. Therefore, it is important that you have a registered email address in CDS to receive notification via email when there is a new message to read in the system.
To access the Customs Decision System, you need authorisation to use the online services on tullverket.se. If your company currently does not have access to the online service, please apply immediately, in order to gain access in time to apply for authorisation.
You can find guides for the Customs Decisions System here on the website. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain fields, etc.
Request access to Swedish Customs’ online services
The Customs Decisions System, help texts and logging into the system (in Swedish).Personal information when submitting an application
Reduction of guarantee
If your company meets certain conditions and criteria, it is possible to have the guarantee amount reduced. To get a reduction, you must apply for it in your authorisation application.
If you apply for a reduction of the guarantee amount, you must attach documentation to the application showing that you meet the necessary conditions.
Read about the reduction you can get and the conditions for this.
Application for reduction of the comprehensive guarantee to 50% pdf, 386.4 kB.
Application for a 30% reduction of the comprehensive guarantee pdf, 446.8 kB.
Application for reduction of the comprehensive guarantee to 0% pdf, 446.8 kB.
What applies once you have received your authorisation?
The conditions that apply specifically to your company can be found in the permit.
It is also important that you familiarize yourself with the terms and conditions that are common to all permit types.
Read more about terms and conditions common to all types of permits (in Swedish).
Amending your authorisation
If you need to make amendments in your authorisation, please use the EU’s common authorisation system Customs Decision System, CDS. This is also where you will receive your decision and any other messages from Swedish Customs with regard to your amendments. Therefore, it is important that you have a registered email address in CDS to receive notification via email when there is a new message to read in the system.
To access the Customs Decision System, you need authorisation to use the online services on tullverket.se.
You can find guides for the Customs Decisions System here on the website. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain fields, etc.
Request access to Swedish Customs’ online services
The Customs Decisions System, help texts and logging into the system (in Swedish).