Placing a guarantee for transits

When goods are in transit, you are required to place a guarantee that corresponds to the costs of applicable customs duties, taxes and other charges. The guarantee is an assurance to Swedish Customs that these costs will be paid, even in the event of unforeseen circumstances.

You can opt to place an individual guarantee or a comprehensive guarantee (multiple consignments).

Individual guarantees

An individual guarantee applies to a single transit, and may take the following forms:

• A cash deposition.
  
• A guarantor, for example, a bank.
  

The guarantee should cover the entirety of any debt that may arise from failing to correctly discharge the transit procedure.

Comprehensive guarantee

For multiple transits, you may apply for an authorisation from Swedish Customs to place a comprehensive guarantee. A comprehensive guarantee applies to multiple transits and is placed by a guarantor, for example, a bank. When applying for a comprehensive guarantee, a reference amount for all transits covered by the guarantee is calculated. If your application is approved, Swedish Customs will determine the size of the guarantee, and consider any applicable exemptions from the guarantee obligation.

Learn more about authorisations to use a comprehensive guarantee or exemptions from the guarantee obligation and apply here.

TIR-carnet

When transporting goods using a TIR Carnet, no additional guarantee is required. A TIR Carnet serves as both a transit declaration and a guarantee for the goods subject to it. A TIR Carnet constitutes an €100,000 guarantee within the EU.