1. Introduction

This Customs Information Paper (CIP) informs businesses that the Customs Comprehensive Guarantee (CCG) questionnaire CCG1a is now available.

2. CCG Questionnaire

Having the questionnaire CCG1a available will make the process of applying for a CCG easier for the applicant.

You’re required to complete the questionnaire in the following circumstances:

  • if you’re applying for a CCG and you’re not an AEO(C)
  • if you’re looking for a reduction or waiver for your potential debts

You’re not required to complete the questionnaire if you’re an AEO(C or F) or only applying for a new duty deferment account.

3. Completing the CCG1a

To facilitate processing the application please make sure that you indicate on the CCG1a which reduction you are applying for.


If you require a guarantee waiver for your potential debts you should select ‘0% Guarantee amount secured – all’ and complete all sections of the CCG1a.

HM Revenue and Customs (HMRC) isn’t able to confirm whether any request for a reduction or waiver is successful until all the relevant data has been checked.

4. Contact Details

For further information regarding CCG Policy, email

Issued on 13 October 2017 by Customer Strategy and Tax Design, Customs Directorate, HMRC.

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5. Your rights and obligations

For an explanation of what you can expect from HMRC and what HMRC expects from you, read Your Charter.