Reclaiming a Security Deposit Relating to Proof of Origin

BY:

Gail Leeson
28 May 2025

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HMRC has advised that it is now possible to reclaim a security deposit or guarantee paid on import where evidence of the goods' origin was not available at the time the goods were imported.

This online service requires a CDS subscription to reclaim a deposit or guarantee made against missing evidence of the origin of goods. 


This new service adds to those already in place for temporary admission, inward processing relief, and authorised use (Great Britain) or end use (Northern Ireland) relief.


This service is available to importers, customs agents, freight forwarders, or express operators acting on behalf of importers. It is not open to private individuals or parties other than businesses or companies.


Once the request for a reclaim has been submitted, the claim will be visible on the CDS claims dashboard.


The guidance pages updated on 21st May can be found at the link below:


 Claim back an import security deposit or guarantee - GOV.UK


Further information

HMRC is keen to receive user feedback on claiming security deposits, overpayments (C285), or rejected imports (C&E1179) and has supplied an email address for this purpose.


Feedback or views should be addressed to HMRC at the following email address:

sruthi.james@digital.hmrc.gov.uk

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