Claim back an import security deposit or guarantee

You can claim back the security deposit or guarantee for goods you: 

• 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 

• imported for a specific use

• imported without proof of origin that were eligible for a preferential rate of duty

Who can claim

You can make an online claim if you are: 

• an importer

• a customs agent

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

• a business, importing goods for commercial use

Who cannot claim online 

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

• you have already received a reminder letter 

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

• you are a private individual

• you are not within the Temporarytime Admission,limit inwardfor processingyour orclaim authorisedtype use— periodread hasthe ended‘When to claim’ section

When to claim

Temporary Admission

Instead,Temporary you’llAdmission needcan be used for up to do24 onemonths of(depending on the followinggoods foryou yourimport). 

You must submit the claim toafter beyou’ve reviewed: 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

• declaration.

  Inward processing

  Inward processing can be used for up to 6 months. 

  You must submit athe Billclaim after you’ve discharged the goods, and no later than 30 days after the end of Dischargethe forinward processing or authorised use period.

  If the inward processing usingperiod anhas authorisationended, byyou’ll declaration 

• need to submit a Billbill of Dischargedischarge for authorisedinward useprocessing using an authorisation by declaration

.

When to claim

TemporaryAuthorised Admissionuse

TemporaryAuthorised Admissionuse can be used for up to 246 months (depending on the goods you import). months. 

You must submit the claim after you’ve discharged the goods, and beforeno later than 30 days after the end of the Temporaryinward Admission period.  

Inward processing andor authorised use

period.

InwardIf processingthe and authorised use canperiod behas usedended, foryou’ll upneed to 6submit months. a bill of discharge for authorised use using an authorisation by declaration.

Missing proof of origin

YouIf you imported goods from a country with a UK trade agreement without proof of origin, you must submit the claim afterwithin you’ve4 dischargedmonths from the goods,date andof noimport.

If laterit has been longer than 304 daysmonths, afteryou’ll theneed endto send proof of theorigin inwardto processingcustomsaccountingrepayments@hmrc.gov.uk, orincluding authorisedHMRC’s useNational period.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:

• an import Movement Reference Number (MRN) 

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

• 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’s bank details  

• your contact and address details  

• to know the amount you are claiming

You’ll also need any supporting documents. Files can be up to 9MB each and can include: 

• 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 for missing proof of origin, you’ll need:

• an import Movement Reference Number (MRN)  

• the payee’s bank details   

• your contact and address details   

• to know the amount you are claiming 

• 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.

Claim now

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.