Reclaim of overpaid duty

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

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.

Hi Philippa Piet,
Please contact National Duty Repayment Centre number on 0300 3227064 or email customsaccountingrepayments@hmrc.gov.uk with the following Subject Line - NDRC (reference number).
Thank you.