- Eligibility for Claims: Importers, customs agents, freight forwarders, and businesses importing goods for commercial use can claim back security deposits or guarantees for temporarily imported goods, inward processing, or specific authorized uses. However, individuals and those who have received reminder letters or used the Movement Reference Number (MRN) for other claims cannot claim online.
- Claim Submission Timeline: Claims must be submitted within specific timeframes depending on the circumstances: after discharging goods for Temporary Admission (within 24 months), inward processing (within 6 months), or authorized use (within 6 months). For missing proof of origin, claims must be made within 4 months of import.
- Required Documentation: To process a claim, necessary documents include the import MRN, evidence of discharge, details on how the goods were used, and bank details. Supporting documents such as commercial invoices and export declarations may also be required. After submitting a claim, HMRC will confirm receipt and may request further information if needed.
Source gov.uk
