Avales y caución
Garantía aduanera y de impuestos especiales
Garantía global que asegura los derechos, el IVA y los impuestos especiales diferidos ante Revenue o HMRC, de modo que las mercancías puedan circular en régimen suspensivo sin depositar efectivo.
Boland's Quay, Dublín · William Murphy, CC BY-SA 2.0
Para quién es
Importadores, transportistas, agentes de aduanas y titulares de depósitos aduaneros
Qué hace
- Garantía global para cuentas de pago diferido
- Garantías de tránsito y almacenamiento temporal
- Se emite en los formularios estándar de Revenue (Irlanda) y HMRC (Reino Unido)
- Los límites de diferimiento de derechos se revisan anualmente en función de los volúmenes de comercio
El producto en detalle
Moving goods under duty suspension is a privilege that comes with a condition: the authority wants security for the duty, VAT and excise it has not yet collected. A trader can lodge cash, or it can lodge a comprehensive guarantee from an insurer. The guarantee is the cheaper answer for anyone whose deferment limit is measurable, because cash lodged with Revenue or HMRC earns nothing and cannot be used.
These are the lowest-rated instruments we write, for two reasons. The beneficiary is a tax authority using its own standard form, so there is no wording risk; and the exposure is a duty liability that is quantified monthly rather than an open-ended performance obligation. What we are underwriting is the trader’s ability to pay a bill it has already incurred.
The limit is the number that needs attention. It is set against declared volumes and reviewed annually, and a business whose imports have grown will find the guarantee constrains its own customs clearance before anyone else notices. We review limits with the trader rather than waiting for the authority to raise it.
Documentación
La documentación de producto se facilita a los intermediarios acreditados. Pídala a su suscriptor o solicítela mediante el formulario de consulta.
- Texto de garantía aduaneraA petición
- Hoja de cálculo del límite de diferimientoA petición
Cómo funciona
Qué ocurre, en orden
Desde la primera consulta hasta el momento en que la cobertura, el contrato o la línea queda en vigor.
The authority sets the deferment limit
Revenue or HMRC assesses the security required against the duty, VAT and excise the trader defers in a month, with the usual headroom.
We issue on the authority’s standard form
Comprehensive guarantees for deferment accounts, and transit or temporary storage guarantees where goods move under suspension. The forms are not negotiated.
Goods move; duty is deferred
The trader clears goods against the deferment account and settles on the authority’s cycle. The guarantee stands behind that settlement.
The limit is reviewed annually
Against declared volumes. A growing importer needs the limit raised before the guarantee becomes the constraint on clearance.
Las cifras
Un ejemplo resuelto
Cálculos ilustrativos, para que la forma del producto se vea en lugar de describirse. Nada de lo que aquí figura es una oferta ni una proyección.
A £750,000 deferment guarantee
A customs agent clearing for several importers defers around £600,000 of duty and VAT a month. HMRC sets the security at £750,000 on a comprehensive guarantee, written on the authority’s standard form and reviewed annually.
The applicant is in band 2, and the guarantee is written unsecured against an approved surety facility.
- Importe del aval
- £750,000
- Plazo
- 12 meses
- Tasa de prima indicativa
- 0.81% anual
- Prima por el plazo
- £6,075
- Comisión de emisión y formalización
- £450
- Coste indicativo total
- £6,525
- Coste sobre el importe del aval
- 0.87% del importe del aval
Cómo se construye la tasa
- Tasa base — Garantía aduanera y de impuestos especiales0.85% anual
- Solidez financiera — Banda 2 — sólida y rentable de forma constante−5%
- Garantía aportada — Sin garantía, contra una línea de caución aprobadaSin ajuste
- Texto — Condicional: hay que acreditar el incumplimientoSin ajuste
- Beneficiario — Organismo público irlandés o británico, Revenue o HMRCSin ajuste
- Plazo — Hasta 12 mesesSin ajuste
The alternative is £750,000 of cash lodged with the authority, earning nothing and unavailable to the business. The premium is the annual cost of not doing that.
What collateral does to the rate
The same £750,000 guarantee, priced across the security structures we write it against.
Ver estas cifras en una tabla
| Valor | |
|---|---|
| Unsecured — Unsecured, against an approved surety facility | 0.85% |
| Counter-indemnity — Parent or director counter-indemnity | 0.76% |
| 25% cash — 25% cash collateral | 0.70% |
| 50% cash — 50% cash collateral | 0.70% |
| 100% cash — Fully cash collateralised | 0.70% |
Idoneidad
Dónde encaja Garantía aduanera y de impuestos especiales
Los casos que resuelve, los que no, y lo que un suscriptor necesita antes de tarificar.
Es la respuesta adecuada cuando
- The trader defers duty, VAT or excise and would otherwise lodge cash.
- Goods move under transit or into a bonded warehouse.
- A customs agent needs security in place for clients’ clearances.
Conviene mirar otra cosa cuando
- The trader has no deferment authorisation; that comes from the authority first.
- The exposure is a commercial debt to a supplier rather than a duty liability.
Lo que necesitamos para tarificar
- 1.The deferment account details and the limit the authority requires.
- 2.Twelve months of declared import volumes, and the duty and VAT deferred.
- 3.Accounts and current management figures.
Preguntas
Lo que los corredores nos preguntan sobre este producto
Which authorities do you issue to?
The Revenue Commissioners in Ireland and HM Revenue & Customs in the United Kingdom, on their own standard forms.
What if our volumes grow mid-year?
The limit can be increased by endorsement rather than replaced. Tell us before the authority does — a guarantee that has run out of headroom stops clearances.
Is this an evergreen guarantee?
In practice yes: it stays in force while the deferment authorisation does, with the limit reviewed each year. The premium for the agreed term is paid in full when the guarantee is issued, and an increase or a further term is priced and paid the same way.
Solicitar información
Consúltenos sobre Garantía aduanera y de impuestos especiales
El formulario llega a un suscriptor en Dublín. Si es intermediario, indíquelo y lo dirigiremos a la mesa de corredores.