Guidance

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:聽

  • imported into the UK temporarily

  • moved from Great Britain (England, Scotland and Wales) to Northern Ireland to use temporarily before moving them back to Great Britain

  • processed or repaired聽

  • imported for a specific use

  • 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:

  • Temporary Admission or inward processing goods are sold or remain in the UK

  • authorised use goods are put to a use other than their specific use

  • 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:聽

  • an importer

  • a customs agent

  • a freight forwarder or express operator, acting on behalf of the importer

  • a business, importing goods for commercial use

To claim online you鈥檒l need to subscribe to the Customs Declaration Service.

Who cannot claim online聽

You will not be able to make an online claim if:鈥�

  • you have already received a reminder letter聽

  • the Movement Reference Number (MRN) has already been used for another claim聽

  • you are a private individual

  • you are not within the time limit for your claim type 鈥� read the 鈥榃hen to claim鈥� section

When to claim

Temporary Admission

Temporary Admission can be used for up to 24 months (depending on the goods you import).聽

You must submit the claim after you鈥檝e discharged the goods, and before the end of the Temporary Admission period. 聽

If the Temporary Admission period has ended, you鈥檒l need to email HMRC鈥檚 National Temporary Admission team at [email protected] and send evidence of the goods export, such as your export declaration.

Inward processing

Inward processing can be used for up to 6 months.聽

You must submit the claim after you鈥檝e 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鈥檒l 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.聽

You must submit the claim after you鈥檝e 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鈥檒l 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鈥檒l need to send proof of origin to [email protected], including HMRC鈥檚 National Import Duty Accounting Centre (NIDAC) in the subject line.

What you鈥檒l need

Temporary Admission, inward processing and authorised use聽

To claim a security deposit or guarantee for Temporary Admission, inward processing or authorised use you鈥檒l need:

  • an import Movement Reference Number (MRN)听

  • evidence of discharge (this may be another import MRN or an export MRN)听

  • details on how long the goods were declared to be in the UK at the time of import

  • information on how the goods were used

  • the payee鈥檚 bank details鈥�

  • your contact and address details鈥�

  • to know the amount you are claiming

You鈥檒l also need any supporting documents. Files can be up to 9MB each and can include:聽

  • commercial invoices

  • bill of discharge

  • import or export declarations

  • packing lists

  • substitute or diversion entry

  • other documents that support your claim

Missing proof of origin

To claim a security deposit or guarantee聽for missing proof of origin, you鈥檒l need:

  • an import Movement Reference Number (MRN)鈥�

  • the payee鈥檚 bank details鈥�

  • your contact and address details鈥�

  • to know the amount you are claiming聽

  • proof of origin 鈥� 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.聽

Sign in with the Government Gateway user ID and password that you used to鈥痵ubscribe to the Customs Declaration Service. This ID will be linked to your鈥�EORI鈥痭耻尘产别谤.

Online services may be slow during busy times. Check if there are any problems with this service.

After you鈥檝e made a claim

You鈥檒l get an email from HMRC confirming your claim reference number.

HMRC may contact you to ask for more information if needed.

You can 聽by visiting the claims dashboard in the online service.

Updates to this page

Published 31 March 2025
Last updated 21 May 2025 show all updates
  1. The online service can now process missing proof of origin claims.

  2. The online service can now process inward processing and authorised use claims.

  3. First published.

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