Claim back an import security deposit or guarantee
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
You can claim back the security deposit or guarantee for goods you:
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imported into the UK temporarily
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moved from Great Britain (England, Scotland and Wales) to Northern Ireland to use temporarily before moving them back to Great Britain
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processed or repaired
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imported for a specific use
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imported without proof of origin that were eligible for a preferential rate of duty
You will need to pay any duties and taxes due before you can claim back a security deposit or guarantee if:
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Temporary Admission or inward processing goods are sold or remain in the UK
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authorised use goods are put to a use other than their specific use
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any other conditions of Temporary Admission, inward processing or authorised use are not met
Who can claim
You can make an online claim if you are:
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an importer
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a customs agent
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a freight forwarder or express operator, acting on behalf of the importer
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a business, importing goods for commercial use
To claim online you’ll need to subscribe to the Customs Declaration Service.
Who cannot claim online
You will not be able to make an online claim if:
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you have already received a reminder letter
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the Movement Reference Number (MRN) has already been used for another claim
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you are a private individual
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you are not within the time limit for your claim type — read the ‘When to claim’ section
When to claim
Temporary Admission
Temporary Admission can be used for up to 24 months (depending on the goods you import).
You must submit the claim after you’ve discharged the goods, and before the end of the Temporary Admission period.
If the Temporary Admission period has ended, you’ll need to email HMRC’s National Temporary Admission team at ntis@hmrc.gov.uk and send evidence of the goods export, such as your export declaration.
Inward processing
Inward processing can be used for up to 6 months.
You must submit the claim after you’ve discharged the goods, and no later than 30 days after the end of the inward processing or authorised use period.
If the inward processing period has ended, you’ll need to submit a bill of discharge for inward processing using an authorisation by declaration.
Authorised use
Authorised use can be used for up to 6 months.
You must submit the claim after you’ve discharged the goods, and no later than 30 days after the end of the inward processing or authorised use period.
If the authorised use period has ended, you’ll need to submit a bill of discharge for authorised use using an authorisation by declaration.
Missing proof of origin
If you imported goods from a country with a UK trade agreement without proof of origin, you must submit the claim within 4 months from the date of import.
If it has been longer than 4 months, you’ll need to send proof of origin to customsaccountingrepayments@hmrc.gov.uk, including HMRC’s National Import Duty Accounting Centre (NIDAC) in the subject line.
What you’ll need
Temporary Admission, inward processing and authorised use
To claim a security deposit or guarantee for Temporary Admission, inward processing or authorised use you’ll need:
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an import Movement Reference Number (MRN)
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evidence of discharge (this may be another import MRN or an export MRN)
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details on how long the goods were declared to be in the UK at the time of import
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information on how the goods were used
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the payee’s bank details
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your contact and address details
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to know the amount you are claiming
You’ll also need any supporting documents. Files can be up to 9MB each and can include:
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commercial invoices
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bill of discharge
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import or export declarations
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packing lists
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substitute or diversion entry
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other documents that support your claim
Missing proof of origin
To claim a security deposit or guarantee for missing proof of origin, you’ll need:
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an import Movement Reference Number (MRN)
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the payee’s bank details
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your contact and address details
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to know the amount you are claiming
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proof of origin — find out the proof of origin you need, depending on the type of goods and where they were exported from
How to claim
Make sure you have all your necessary documents and files ready to upload before you start.
Sign in with the Government Gateway user ID and password that you used to subscribe to the Customs Declaration Service. This ID will be linked to your EORI number.
Online services may be slow during busy times. Check if there are any problems with this service.
After you’ve made a claim
You’ll get an email from HMRC confirming your claim reference number.
HMRC may contact you to ask for more information if needed.
You can view the status of your claim by visiting the claims dashboard in the online service.
Updates to this page
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The online service can now process missing proof of origin claims.
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The online service can now process inward processing and authorised use claims.
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First published.