HMRC Corrects Contact Details for Recovering Import Securities

Summary

• GOV.UK issued two related August updates concerning HMRC contact details for claims to recover import security deposits or guarantees.
• The guidance covers Temporary Admission, inward processing, authorised use and imports where qualifying proof of origin was unavailable at import.
• Businesses should use the live GOV.UK page rather than previously saved contact details and should verify the applicable procedural deadlines.

Extended article

Two GOV.UK alerts received during August concerned HMRC’s contact arrangements for claiming back import security deposits or guarantees.

The first, received on 7 August, stated that new contact details had been added for HMRC’s National Temporary Admission team. A second alert, received on 18 August, described the details in the “When to claim” section as corrected. These two messages concern the same guidance development and have therefore been consolidated. Update from GOV.UK for: Claim back an import security deposit or guarantee [Update fro…guarantee | Outlook], [Update fro…guarantee | Outlook], [Update fro…guarantee | Outlook], [Update fro…guarantee | Outlook]

The service can be used in connection with:

• Temporary Admission;
• inward processing;
• authorised use with an authorisation by declaration; and
• imports that qualified for a preferential duty rate but lacked proof of origin at import.

For Temporary Admission, HMRC states that the claim must normally be submitted after the goods have been discharged and before the Temporary Admission period ends. Where that period has ended, the claimant is directed to HMRC’s National Temporary Admission team and should provide evidence of export, such as the export declaration.

The guidance also contains separate timing requirements for inward processing and authorised use. Businesses should therefore avoid applying the Temporary Admission deadline indiscriminately to all customs procedures.

The August correction is narrow but operationally important. Customs teams should avoid using contact information copied from an old email or local procedure. They should consult the current GOV.UK page at the time of the claim and retain:

• the Movement Reference Number;
• evidence that the procedure was discharged;
• export or re-export evidence;
• proof of origin where relevant;
• details of the deposit or guarantee; and
• evidence that the claim was submitted within the relevant time limit.

External links

• Claim back an import security deposit or guarantee
• Temporary Admission guidance on guarantees
• Using a customs special procedure without prior authorisation

The current claims page identifies the applicable procedures, timing rules and updated National Temporary Admission contact route. [gov.uk], [gov.uk], [gov.uk]

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