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IPR31200 - Controlling IPR: Action to be taken if security is required

A1-2 Financial Securities and Notice 102 General Guarantee Accounts. For security that will be required for goods listed in Annex 44C of Regulation 2454/93 IPR101800.

In all other cases where security will be a condition of authorisation, it can be provided by cash deposit or guarantee and must be sufficient to cover the full customs charges potentially due.

NIRU should always be informed to prevent the authorisation holder using the simplified authorisation procedure to bypass the security requirement.

Steps can be taken to ensure that any entry using a simplified authorisation will also subject to security or a local profile could be set against the traders TURN and Simplified authorisation CPCs to stop usage. Where security is required, entry declarations must be accompanied by a valuation statement in order to verify the amount of security provided.

A specimen letter for requiring security is at IPR450200. For details about setting up an individual guarantee or guarantee account contact :

National Import Duty Adjustment Centre
Custom House
Furness Quay
M50 3ZZ

Tel: 0161 261 5508
Fax: 0161 261 5530