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Responsible for the service Finnish Customs

Comprehensive guarantee authorisation

  • Permit or other obligation
  • Nationwide
  • Public service

A company should apply for the comprehensive guarantee authorisation if they have a regular need to lodge a guarantee for customs debt or potential debt – for example, the company regularly engages in transits or financially significant import of goods from outside the EU.

With the comprehensive guarantee authorisations, a single guarantee covers several events instead of having to lodge separate guarantees for them. The comprehensive guarantee is required for the following customs procedures: import, warehousing, customs transit, processing and special uses.

For import purposes, the comprehensive guarantee authorisation must cover the amount of customs debt. Under certain conditions, a company may be granted a waiver or reduction of the comprehensive guarantee for warehousing, transit and other special procedures. When Customs assesses the need for a guarantee, the companies are divided into guarantee categories according to their financial solvency and payment behaviour. Furthermore, the company must meet requirements specific to the different guarantee categories, for example relating to sufficient resources, accounts and in-house control. An authorised economic operator (AEO) may apply for a reduction of the guarantee required for customs debt.

The national comprehensive guarantee is valid only in Finland. It can be combined with guarantees involving import, special procedures (excluding transit) and temporary warehousing and with guarantees involving shipping dues as provided for by national legislation. Companies belonging to a group may provide a joint guarantee if they wish. Acceptable guarantees include, for example, a bank guarantee or a bank account pledge.

An EU-wide guarantee may be used in more than one Member State. A guarantee can be lodged in Finland and used for customs clearances in EU countries where the guarantee is valid. Correspondingly, a guarantee can be lodged in some other EU country and used for customs clearances in Finland. An EU-wide guarantee can be granted for import, special procedures, transit and temporary warehousing.

The authorisation decision is issued in either Finnish or Swedish.

Do the following

You can find instructions for applying for the authorisation on Customs’ website under “Authorisations”.

To whom and on what terms

The service is free of charge.

Processing time

The processing time for authorisation applications is 120 days from when they are approved for processing. An application can be approved for processing when it contains all the details needed to make a decision, i.e. the application is fully completed and accompanied with the necessary attachments.

Basic information

The service is provided byFinnish Customs
Responsible for the serviceFinnish Customs
Area Whole Finland
Available languagesFinnish, Swedish, English
Text edited by: Finnish Customs
Updated: 2/11/2021