Customs debt guarantee

Customs debt – what is it?

A customs debt is a financial liability arising from the import or export of goods. It includes customs duties as well as taxes and other charges related to crossing the customs border. In practice, a customs debt is the amount an importer or exporter must pay for goods to legally cross the customs border and be released for circulation on the market. Effective customs debt management is crucial for maintaining cash flow and ensuring compliance with customs regulations.

When does a customs debt arise?

A customs debt arises when goods are brought into the customs territory of the European Union or taken out of it and require payment of import or export duties. A customs debt may also arise when goods are placed in temporary storage or placed under a customs procedure. It is worth noting that certain goods may be held in a temporary storage facility, which may also involve a customs debt.

A customs debt also arises in cases of:

• illegal entry of goods into the EU customs territory,
• force majeure preventing the export of goods,
• release of goods for free circulation without prior payment of customs duties.

Customs debt guarantee

A customs debt guarantee is a process aimed at ensuring that the amount due will be paid on time. Providing a guarantee is required by customs authorities to protect the European Union’s budgetary interests. It can take various forms, such as:

• a comprehensive guarantee, allowing multiple customs operations to be covered by a single guarantee,
• a cash deposit or another form accepted by the customs authority,
• insurance policies and bank guarantees.

A comprehensive guarantee allows a business to manage customs liabilities more flexibly, which is especially beneficial in cases such as temporary storage or operating a temporary storage facility.

A guarantee for the amount resulting from a customs debt may also be required in the case of:

• movement of goods under customs procedures,
• temporary admission of goods,
• inward processing or other special procedures.

Reduction of the guarantee and remission of amounts due

In certain situations, it is possible to reduce the amount of a comprehensive guarantee under customs law. A guarantee reduction may include:

• partial exemption from the obligation to provide a guarantee,
• a reduced guarantee amount where specific conditions required by customs authorities are met.

A remission of amounts due may occur in situations such as:

• payment of the amount arising from the customs debt,
• remission based on a decision of the customs authority,
• forfeiture or destruction of goods before they are released for free circulation.

Nationwide guarantee management system in Poland

In Poland, there is a nationwide guarantee management system that enables electronic handling of:

• submitting guarantees and making changes to them,
• using the guaranteed amount and monitoring its availability,
• extending the validity of a guarantee and reducing the amount of a comprehensive guarantee.

Thanks to this system, businesses can easily monitor their customs liabilities and customs debt guarantees.

Why entrust your customs debt guarantee to us?

Entrusting your customs debt guarantee to our customs agency means:

• professionalism,
• compliance with EU and customs regulations,
• reliable management of customs processes.

Our team has many years of experience in customs debt management, enabling us to secure customs liabilities efficiently and without complications. By working with us, you can be sure that all formalities related to customs debt guarantees will be handled smoothly and on time – so you can focus on growing your business.