Claim back an import security deposit or guarantee
Source: gov.uk (2025-06-20)

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:

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

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:

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’ll need to subscribe to the Customs Declaration Service (https://www.gov.uk/guidance/get-access-to-the-customs-declaration-service).

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 time limit for your claim type — read the ‘When to claim’ section

When to claim

Temporary Admission

Temporary Admission (https://www.gov.uk/guidance/import-goods-to-the-uk-or-eu-temporarily) 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 xxx@xxx.xx (mailto:xxx@xxx.xx) and send evidence of the goods export, such as your export declaration.

Inward processing

Inward processing (https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair) 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 (https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them#discharging-your-goods-when-using-authorisation-by-declaration).

Authorised use

Authorised use (https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-import-for-specific-uses) 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 (https://www.gov.uk/guidance/declare-your-goods-to-end-use-and-completing-end-use#discharging-goods-with-authorisation-by-declaration).

Missing proof of origin

If you imported goods from a country with a UK trade agreement (https://www.gov.uk/guidance/import-and-export-goods-using-preference-agreements) 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 xxx@xxx.xx (mailto:xxx@xxx.xx), 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:

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 (https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods), 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 (https://www.gov.uk/guidance/customs-declaration-service-service-availability-and-issues).

Claim now (https://www.tax.service.gov.uk/claim-back-import-duty-vat/start-new-return)

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 (https://www.tax.service.gov.uk/claim-back-import-duty-vat/claims-status) by visiting the claims dashboard in the online service.