DGDDI publishes BOD 26-085 on customs guarantees.

The Directorate-General of Customs and Indirect Taxes (DGDDI) issued French customs bulletin (BOD) No 7706 on 2 October 2026, publishing administrative decision No 26-085, entitled “Guarantees for customs clearance, transit and other procedures” . The decision applies with immediate effect .

The French customs bulletin page presents the publication as the formalisation of administrative doctrine concerning the framework for guarantees used for customs clearance, transit and other procedures . BOD No 7706 is listed by DGDDI under the heading covering guarantees for customs clearance, transit and other procedures .

Administrative decision No 26-085 repeals administrative decision FIN3 No 24-069, which set out guidance on guarantees for customs clearance . That earlier guidance was published in BOD No 7540 on 21 November 2024 . According to the material published with BOD No 7706, the 2024 decision had brought the French customs guarantee framework into line with EU law .

Scope of guarantees and referenced instruments

The guarantees for customs clearance, transit and other procedures form the scope described by the administrative decision, which restates the rules on guarantees and the processing of applications in CDS . The guidance refers to Regulation (EU) No 952/2013, Commission Delegated Regulation (EU) 2015/2446 and Commission Implementing Regulation (EU) 2015/2447, according to Veille Douanière .

An individual guarantee covers a single customs, transit or temporary storage declaration, according to the same source . A comprehensive guarantee, linked to a CGU authorisation, covers several operations and may have national scope, be limited to several Member States, or apply across the EU . Veille Douanière states that a comprehensive guarantee is compulsory for transit .

The stated scope includes, in particular, release for free circulation, temporary admission, inward processing, transit, temporary storage, warehousing, end-use and export . According to Veille Douanière, the amount of the guarantee covers the customs and tax debt at stake, with customs debt covered at 100%, national taxes excluding excise duties and fees at 5%, and excise duties and port dues at 100% .

The new guidance introduces the option of providing an instrument assigning a sum of money as a guarantee, in the form of a deposit . It also specifies the treatment of instruments of undertaking relating to aggregation, deferred payment and payment by instalments .

Eighteen annexes and updated templates

The guidance is accompanied by 18 annexes, divided between guarantee instruments and the related management documents . Annexes 1 to 10 cover guarantee instruments for customs, transit, aggregation, deferred payment and payment facilities .

The published source refers in particular to an instrument of undertaking for an individual guarantee in Annex 1 and an instrument assigning a sum of money as an individual guarantee in Annex 2 . Annexes 3 and 4 concern, respectively, the instrument of undertaking and the assignment of a sum of money for a comprehensive guarantee .

Annexes 11 to 18 contain the forms and templates relating to guarantee management . The guidance presentation states that the templates for instruments and forms were updated following the recodification of the Customs Code .

The changes and clarifications introduced into the framework are marked in the guidance by a vertical line in the margin . The consulted source describes this marking as a means of identifying amendments to the published text .