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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.

Last updated: 21 May 2025

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

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.

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
the Temporary Admission, inward processing or authorised use period has ended

Instead, you’ll need to do one of the following for your claim to be reviewed:

email HMRC’s National Temporary Admission team at ntis@hmrc.gov.uk and send evidence of the goods export, such as your export declaration
submit a
submit a

When to claim

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

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 .

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 .

Missing proof of origin

If you 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

To claim a security deposit or guarantee 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 91�㽶��ɫ��Ƶing 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 91�㽶��ɫ��Ƶ your claim

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 .