Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 15 Feb 2024 16:47:22 GMT by Philippa Piet
According to HMRC website I have 3 years to reclaim overpaid duty. I recently made a claim for duty paid on goods with EU preferential origin . The entry date is 13/01/22 and I provided a supplier invoice with statement on origin. The claim was rejected as HMRC are saying the validity of the statement on origin is 2 years and as I made the claim on 16th Jan 24 my claim is invalid. My understanding was that the statement on origin was valid on the date of entry . By this logic anything from 2-3 years can never be claimed - is this the case? I have also had 3 other claims paid that fell more than 2 years from the entry date. Please advise
Posted Fri, 16 Feb 2024 10:36:27 GMT by Customs oldtimer
Hi A statement of preferential origin is valid from the date it was made out/ dated. It has a validity period of 2 years in which it must be presented to customs. Therefore if the statement on origin was issued and available at the time of the original entry but preferential origin was not claimed ( ie not presented to customs) you have 2 years to make that claim. If on the other hand the statement of origin was issued retrospectively then it would be valid for two years from that date . You then have a period of up to three years from the date of entry to make the claim , again provided the statement on origin is still within its validity period. There are many reasons why a reclaim of import duty may be made so claim’s between 2-3 years are definitely possible.
Posted Wed, 21 Feb 2024 09:15:06 GMT by HMRC Admin 20
Hi Philippa Piet,
Please contact National Duty Repayment Centre number on 0300 3227064 or email with the following Subject Line - NDRC (reference number).
Thank you.

You must be signed in to post in this forum.