GUM, Europe's customs guarantee management system

Against a backdrop of increasing digitalization of customs procedures, the European Union is gradually rolling out the GUM (Guarantee Management System) project, a system designed to harmonize the management of customs guarantees between member states. This project is part of the drive to simplify and secure trade flows, while ensuring better monitoring of companies' financial commitments.

With GUM, global guarantee authorizations will now be centralized via a common platform and interconnected with national systems. This reform aims to improve the transparency and traceability of guarantees, while reducing the risk of irregularities and fraud.

But what does this new system actually mean for companies and traders? What changes need to be anticipated, and what deadlines need to be met? This article takes a look at how GUM works, its impact and the preparations needed to anticipate its implementation.

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Background and objectives of the GUM project

An evolving regulatory framework

In international trade, economic operators are often required to provide customs guarantees to cover duties and taxes due, as well as any future debts. These guarantees, whether individual or global, ensure that tax and regulatory obligations will be met in the event of a company's default.

Until now, the management of these guarantees varied from one Member State to another, with procedures and systems that were sometimes disparate. This fragmentation complicated the monitoring of guarantees and led to administrative inefficiencies for both operators and customs administrations.

Against this backdrop, the European Union has decided to modernize and harmonize guarantee management by launching GUM (Guarantee Management System). This project is part of the implementation of the Customs Code of the Union (CCU), which aims to strengthen the digitization of customs processes and standardize practices within the EU.

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GUM project objectives

With GUM, the European Union is seeking to address several key issues:

• Harmonization of practices: GUM establishes a common framework for collateral management, guaranteeing uniform application of the rules in all member states.
• Digitization of procedures: The system is based on a centralized electronic platform (CDS - Customs Decisions System), facilitating authorization requests and real-time tracking of guarantees.
• Improved monitoring of guarantees: Thanks to the interconnection of national and European databases, GUM enables more effective monitoring of active guarantees, their validity and reference amounts.
• Reduced risk of fraud and administrative errors: Better traceability of guarantees reduces the risk of fraudulent use or insufficient guarantees to cover customs debts.

GUM and in-transit warranty management: an important distinction

It is important to note that GUM does not concern guarantees used for customs transit. In fact, guarantees for transit operations are managed via other specific systems, such as NCTS (New Computerized Transit System), which remains the main repository for these operations.

GUM applies only to guarantees covering customs debts and other obligations linked to import, export and storage procedures under suspensive arrangements. This distinction is essential for economic operators, who need to ensure that their processes are adapted to the type of guarantee used.

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GUM system architecture

The GUM project is based on a two-tier architecture, combining centralized management at EU level with operational monitoring by each member state. This approach ensures harmonized procedures, while retaining a degree of flexibility to respond to national specificities.

GUM 1: A central component for authorization management

GUM 1 is the heart of the system, and is managed directly at European level via the Customs Decisions System (CDS). Its main role is to manage global guarantee authorizations granted to economic operators.

The main features of GUM 1 are :

• Submission and review of global guarantee authorization requests.
• Recording of authorizations granted and making them available to member states.
• Management of authorization modifications and renewals.

Since March 11, 2024, a CDS update has incorporated this new component, enabling companies to start submitting their authorization requests via the Trade Portal - CDS (TP-CDS). This transition marks a key step towards the complete centralization and digitization of the process.

GUM 2: National warranty management

While GUM 1 centralizes the allocation of authorizations, GUM 2 is being developed independently by each Member State to ensure the operational monitoring of guarantees.

In practical terms, this component enables national customs authorities to :

• Register and monitor active guarantees deposited by economic operators.
• Check the validity of warranties and their compliance with legal requirements.
• Monitor changes in reference amounts, ensuring that guarantees remain sufficient to cover potential liabilities.
• Release guarantees once customs obligations have been met.

To ensure smooth, secure management, national systems must be interconnected with GUM 1, enabling automated information exchange between customs administrations and the CDS.

In France, Customs is planning to develop a new national warranty tracking system to replace the current TRIGO system. Deployment is scheduled for March 30, 2026.

Thanks to this two-tier architecture, the GUM project ensures more transparent and efficient management of customs guarantees, while facilitating monitoring and compliance for economic operators.

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Implementation and timetable

The GUM project is being rolled out according to a progressive timetable, to enable member states and economic operators to adapt to the new requirements. The transition is taking place in several stages, with precise deadlines to be met to ensure smooth system integration.

March 2024: Commissioning of the new CDS version

On March 11, 2024, an update to the Customs Decisions System (CDS) was rolled out across Europe. This upgrade integrated GUM 1, the system's core component, which manages global guarantee authorizations.

Since that date, companies wishing to obtain or renew a global guarantee authorization must submit their application via the Trade Portal - CDS (TP-CDS). This first step marks the effective start of the harmonization of guarantee management within the European Union.

June 30, 2025: Mandatory integration of global guarantees into TP-CDS

Economic operators have a transitional period in which to integrate their existing global guarantees into the TP-CDS. This transition must be completed by June 30, 2025 at the latest, after which all authorizations must be centralized via the European system.

The companies concerned should therefore anticipate this deadline by submitting their new authorization applications or transferring their current guarantees to CDS before that date.

Setting up national systems to monitor warranties

In parallel with the launch of GUM 1, each member state is developing its own national system (GUM 2) to ensure the operational monitoring of guarantees. These platforms must be fully operational before the deadline set by the European Commission.

The aim is to guarantee efficient interconnection with GUM 1, enabling smooth data exchange between the European system and national customs administrations.

March 30, 2026: Replacement of TRIGO in France

In France, Customs plans to replace the current TRIGO system with a new platform dedicated to guarantee management and tracking. This new tool, developed as part of GUM 2, should be operational by March 30, 2026.

Companies working with the French customs services will therefore need to prepare for this transition and ensure that their internal processes comply with the new requirements.

Through this gradual deployment, the GUM project aims to create a more transparent and harmonized framework for managing customs guarantees, while facilitating trade between member states and enhancing the security of commercial transactions.

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What are the implications for companies and economic operators?

The implementation of the GUM project represents a major transformation in the management of customs guarantees in Europe. While the new system brings tangible benefits in terms of simplifying and securing procedures, it also poses challenges for companies, who have to adapt to it within a precise timeframe.

The benefits of GUM

• Simplification and centralization of procedures: by integrating global guarantees into a single system, administrative procedures will be more uniform across the EU.
• Improved collateral tracking and traceability: Operators will have greater visibility over the status of their collateral via the Trade Portal - CDS (TP-CDS), with real-time updates.
• Reduced risk of fraud and administrative error: The interconnection between national and European systems will limit human error and irregularities in the allocation and use of guarantees.

The challenges ahead

• Adapting to new procedures: Companies need to familiarize themselves with the operation of CDS and future national systems to ensure a smooth transition.
• Meeting deadlines: Operators need to anticipate key dates, such as the mandatory integration of global guarantees into TP-CDS by June 30, 2025, and the implementation of national systems, such as the replacement of TRIGO in France by March 2026.

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GUM, a reform to anticipate now

The GUM project marks a decisive step in the modernization of European customs procedures. By centralizing the management of global guarantees and harmonizing practices between member states, the system aims to enhance the transparency, efficiency and security of customs operations.

However, this transition implies a profound change in companies' processes, and they need to start preparing now to avoid any administrative blockages. Business operators are strongly encouraged to initiate their procedures before the imposed deadlines, in particular the migration of existing warranties to TP-CDS before June 2025.

Anticipating these changes will not only ensure continuity of operations, but also enable them to take full advantage of the opportunities offered by this new framework. It is therefore essential for companies to closely monitor the progress of the project and adapt their practices accordingly.

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