Comprehensive guarantee– authorization
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 authorization. In addition, you need a separate authorization for the procedure covered by the guarantee.
Authorization code: CGU
A number of different procedures require a guarantee for you to use the authorization for the procedure. For example, a comprehensive guarantee authorization is usually required for customs warehousing, inward processing and deferred payment.
The authorization for the procedure itself, however, must be applied for separately. Thus, as a rule, two authorizations, one for the guarantee and one for the procedure, are required before your company can start the activities covered by the authorization.
If the authorization in question concerns a simplified authorization application covering only one declaration, an individual guarantee can be provided.
Who can get an authorization?
- 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 authorization 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.
Read about the compliance criterion (in Swedish).
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.
Choice of guarantee for comprehensive guarantee
Swedish Customs accepts the following types of guarantees. In the case of a guarantee, Swedish Customs only accepts guarantees that are worded according to the guarantee annexes below:
- Guarantor’s undertaking—comprehensive guarantee, used in transit or in more than one EU country Pdf, 317.5 kB. (in Swedish).
- Guarantor’s undertaking—comprehensive guarantee, used only in Sweden Pdf, 252.2 kB. (in Swedish).
- Deposit in the Swedish Customs’ bank account (cash deposit).
- Pledge of a blocked account Pdf, 125.4 kB. (in Swedish).
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:
102 54 Stockholm.
How to apply
You apply for the authorization in the EU’s common authorization system, the Customs Decision System (CDS). This is also where you will receive your decision and other notifications from Swedish Customs about your application.
To access the Customs Decision System, you need access to the online services at tullverket.se. If your company does not already have access to the online services, apply immediately so that access is available when you apply for the authorization.
There are help texts on this website. It is important that you use the help texts when filling in your application. They contain, among other things, concrete information on which codes to enter in certain fields.
How to access the online services (in Swedish)
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 authorization 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.
What applies once you have received your authorization?
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.
Changing an authorization
If you need to change the details of a comprehensive guarantee authorization, you should do so in the Customs Decision System (CDS). To access the system, you must have access to the online services at tullverket.se.
Help texts for the Customs Decision System
There are help texts for the Customs Decision System on this website. It is important that you use the help texts when making your change. They contain, among other things, concrete information on which codes to enter in certain fields.