The Bank Guarantee Unit (BGU) headed by a Superintendent of Customs, falls within the Administration & Securities Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The BGU, together with the the Superintendent of Customs, is staffed with three Assistant Superintendents of Customs.

• Bank Guarantees as security against suspended Customs liabilities,
• Acceptance to cover intended liabilities,
  
• Renewal prior to expiry to cover any existing liabilities,
  
• Release upon fulfillment of liabilities,
  
• Liaison with commercial banks in relation to Bank Guarantees,
• Update relevant registers on imports reflecting import liabilities,
• Update relevant registers on exports reflecting available credits.