FranceLégifrance
Customs operators get ten new standard guarantee deeds for 2026
Clearance and transit operators lodge customs guarantees on ten new standard deeds — isolated, comprehensive, removal-credit, contested-debt and payment-facility; existing deeds stay valid.
By Taxxa AI OyPublished 27 September 2026
Customs operators in the clearance and transit sectors must lodge their guarantees on the new standard formsLegifrance: the deed of the principal obligor and the guarantor, or the deed assigning a sum of money as security
Legifrance, now covers both deferred payment and suspended payment of all sums for which a guarantee is required under Regulation (EU) No 952/2013 of 9 October 2013 or the code des douanes
Legifrance. The guarantee is lodged by the debtor or the person liable to become so, or by a third party with the status of registered customs representative standing in for the debtor
Legifrance.
The isolated guarantee, open to every operatorLegifrance, covers a single clearance, temporary-storage or transit operation
Legifrance. As a guarantor's undertaking, the applicant sends the deed of the principal obligor and the guarantor to the recette des douanes et droits indirects of the office where the declaration is lodged, for registration, on the annex 1 form
Legifrance; as an assignment of money, the deed of assignment goes to the same recette on the annex 2 form
Legifrance. Operators may instead seek a comprehensive guarantee covering several clearance, temporary-storage or transit operations that have generated or may generate customs or tax debts
Legifrance: they apply to the competent customs service for a CGU authorisation — comprehensive guarantee, with possible reduction or waiver — under articles 22, 89 and 95 of Regulation 952/2013
Legifrance. The undertaking then goes to the recette of their choice on the annex 3 form, or the assignment of money on the annex 4 form
Legifrance, while applicants dispensed from lodging security use the annex 5 form
Legifrance; the amounts entered are assessed on the annex 6 evaluation sheet
Legifrance, which with the CGU authorisation is appended to the deed and sent to the recette
Legifrance. Signing a guarantor's undertaking means unreserved acceptance of the suretyship rules in annex 7
Legifrance; signing an assignment of money means unrestricted, unreserved acceptance of articles 2374 to 2374-6 of the code civil
Legifrance, the assigned sum bearing neither fruits nor interest
Legifrance.
Three further specific undertakings each go to a designated recette for registrationLegifrance: the removal-credit (crédit d'enlèvement) guarantee backing a pooling and deferred-payment convention, on the annex 8 form to the recette of the office where the convention was signed
Legifrance; the guarantee for a contested debt backing a stay of payment after challenging a recovery notice, on the annex 9 form to the recette that issued the notice
Legifrance; and the payment-facilities guarantee backing a request for time to pay, on the annex 10 form to that same recette
Legifrance.
The arrêté du 12 mars 2024 is repealedLegifrance: compared with it, coverage widens from clearance-only operators to the transit sector
Legifrance, the transit-by-voucher references disappear into the single-operation isolated guarantee, and the removal-credit, contested-debt and payment-facility deeds become three separately numbered forms. Undertakings lodged under the repealed text remain valid without time limit
Legifrance, so no operator re-lodges an existing guarantee
Legifrance.
Legal basis: arrêté du 10 septembre 2026 prescrivant la souscription d'un acte de garantie en matière de douane, de transit, de globalisation, de sursis et de facilités de paiementLegifrance.
Lodge customs guarantees on the new standard deeds — undertaking or assignment of money — with the competent recette, and keep existing deeds, which stay valid without time limit.