Guidance

Claim back an import security deposit or guarantee

Use this service for goods you brought into the UK using Temporary Admission, inward processing or authorised use, with an authorisation by declaration.

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

  • 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听
  • imported for a specific use

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:听

  • 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听

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

  • you have already received a reminder letter听
  • the Movement Reference Number (MRN) has already been used for another claim听
  • you are a private individual
  • the Temporary Admission, inward processing or authorised use period has ended

Instead, you鈥檒l need to do one of the following for your claim to be reviewed:听

When to claim

Temporary Admission

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

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

Inward processing and authorised use

Inward processing and authorised use can be used for up to 6 months.听

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.

What you鈥檒l need

To claim a security deposit or guarantee 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:听

  • commercial invoices
  • bill of discharge
  • import or export declarations
  • packing lists
  • substitute or diversion entry
  • other documents that support your claim

How to claim

Make sure you have all your necessary documents and files ready to upload before you start.听

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 听by visiting the claims dashboard in the online service.

Updates to this page

Published 31 March 2025
Last updated 22 April 2025 show all updates
  1. The online service can now process inward processing and authorised use claims.

  2. First published.

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