Cautionnement et garanties
Garantie douanes et accises
Garantie globale couvrant les droits, la TVA et les accises différés auprès de Revenue ou de HMRC, afin que les marchandises circulent sous suspension de droits sans consignation d'espèces.
Boland's Quay, Dublin · William Murphy, CC BY-SA 2.0
À qui il s'adresse
Importateurs, transporteurs, commissionnaires en douane et exploitants d'entrepôts sous douane
Ce qu'il fait
- Garantie globale pour comptes de paiement différé
- Garanties de transit et de stockage temporaire
- Émise sur les formulaires types de Revenue (Irlande) et de HMRC (Royaume-Uni)
- Les limites de report de droits sont révisées chaque année en fonction des volumes commerciaux
Le produit en détail
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.
Documentation
La documentation produit est remise aux intermédiaires accrédités. Demandez-la à votre souscripteur, ou demandez-la via le formulaire de demande.
- Texte de garantie douanièreSur demande
- Feuille de calcul de la limite de reportSur demande
Comment cela fonctionne
Ce qui se passe, dans l'ordre
De la première demande jusqu'à la mise en place de la garantie, du contrat ou de la ligne.
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.
Les chiffres
Un exemple chiffré
Des calculs donnés à titre indicatif, pour que la structure du produit se voie plutôt qu'elle se décrive. Rien ici n'est une offre ni une projection.
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.
- Montant de la caution
- £750,000
- Durée
- 12 mois
- Taux de prime indicatif
- 0.81 % par an
- Prime pour la durée
- £6,075
- Frais d'émission et de mise en place
- £450
- Coût indicatif total
- £6,525
- Coût rapporté au montant de la caution
- 0.87% du montant de la caution
Comment le taux est construit
- Taux de base — Garantie douanes et accises0.85 % par an
- Solidité financière — Tranche 2 — solide et régulièrement rentable−5%
- Garantie apportée — Sans garantie, sur une ligne de cautionnement approuvéeAucun ajustement
- Texte — Conditionnelle — le défaut doit être établiAucun ajustement
- Bénéficiaire — Organisme public irlandais ou britannique, Revenue ou HMRCAucun ajustement
- Durée — Jusqu'à 12 moisAucun ajustement
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.
Voir ces chiffres sous forme de tableau
| Valeur | |
|---|---|
| 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% |
Adéquation
Où Garantie douanes et accises trouve sa place
Les cas auxquels il répond, ceux auxquels il ne répond pas, et ce qu'un souscripteur demande avant de tarifer.
C'est la bonne réponse lorsque
- 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.
Il faut regarder ailleurs lorsque
- 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.
Ce qu'il nous faut pour tarifer
- 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.
Questions
Ce que les courtiers nous demandent sur ce produit
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.
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Interrogez-nous sur Garantie douanes et accises
Le formulaire parvient à un souscripteur à Dublin. Si vous êtes intermédiaire, dites-le et nous l'orienterons vers le bureau courtiers.