Customs guarantees: details for group bond updates

In the continuity of publications concerning updates of financial guarantees for customs clearance in the DELTA I system (cf.DELTA I: two administrative decisions published), a new Administrative Decision No 25-004 on the implementation of the Group Guarantee was published in BOD White No 7558 of 23 January 2025.

The opportunity to recall what a group bond is as part of the guarantees to be put in place for customs operations. It is an entity (holding, group, etc.) which has capital ties in a company which has customs clearance procedures and which will be surety for the company. In other words, the entity designated as « guarantor » on an act of surety will cover the customs debts (debts arising and debts likely to arise) of his undertaking designated as the principal obligator in respect of customs activities. This guarantee option is less costly for the company than a conventional bank bonded act and is authorised on request by the Directorate-General for Customs and Indirect Rights (DGDDI).

Beware, the guaranteeing company must beestablished in EU territory. It is not possible to be covered by a foreign holding company.

The group guarantee must be renewed every 3 years and any organizational changes to the group which may change the guarantee must be notified immediately to the DGDDI.

Once the authorisation is validated by the DGDDI, companies can move to the stage of filling the annexes with inter-regional revenues and put in place the binding acts necessary for customs activities. As a reminder, all annexes are available onthe page dedicated to customs clearance guaranteesCustoms.

Decision 25-004 provides a reminder of these historical notions and introduces the new application form to be filed with IBD. The templates can soon be downloaded from the customs website and can be modified directly on the forms. Pending publication, we may make these forms available to you upon request.

Administrative decision 25-004