Guidance

Apply for a repayment of import duty and VAT in the Customs Declaration Service

Apply if you've overpaid import duty and VAT or for repayment of charges on rejected goods.

From:
HM Revenue & Customs
Published
10 June 2025

In certain circumstances HMRC can repay or remit (waive) a customs debt. We can either:

  • repay 바카라 사이트” refund an amount of import or export duty that바카라 사이트™s been paid
  • remit 바카라 사이트” waive the payment of import or export duty that has not yet been paid

Who can apply 

You can apply for a repayment in the Customs Declaration Service if this was where the declaration was made. You must have an EORI number and be one of the following:  

  • an importer or their representative 
  • a customs agent 
  • a freight forwarder or an express operator 바카라 사이트” formerly fast parcel operator 바카라 사이트” acting on behalf of the importer

When you must use a different way to apply

If the following criteria apply, there바카라 사이트™s a different way to claim for your circumstances. Do not use the Customs Declaration Service if:

  • you want a VAT repayment and you바카라 사이트™re VAT-registered 바카라 사이트” claim in your VAT Return instead
  • you do not have an EORI number
  • you made a declaration on CHIEF apply in CHIEF
  • you바카라 사이트™re applying:
    • in relation to a claim made under the Customs Duty Waiver Scheme
    • in relation to at risk goods moved into Northern Ireland

If you do not have an EORI number

If you do not have a registered EORI number claim by using these forms. For: 

When to apply

Before you apply check the following time limits for submitting a claim. You must apply within:

  • 3 years for overpayments
  • 1 year for rejected imports
  • 90 days for withdrawal of a customs declaration

What you바카라 사이트™ll need 

Make sure you have all your necessary documents and files ready to upload to the Customs Declaration Service before you start.  

For all claims

You바카라 사이트™ll need:

  • an EORI number 
  • a Movement Reference Number (MRN)
  • your contact and address details 
  • the bank details of the person receiving the repayment

 For overpayment claims

You바카라 사이트™ll need:

  • a commercial invoice that shows the value of imported goods 
  • a packing list 
  • the transport documents 바카라 사이트” air waybill or bill of lading 
  • the amount that should have been paid to HMRC 

For rejected imports claims

You바카라 사이트™ll need any supporting documents, such as: 

  • a copy of the import invoice 
  • documentary proof of entitlement 
  • a calculation worksheet if you바카라 사이트™re claiming a proportion of the charges paid 

Find out how to upload documents to the Customs Declaration Service.

Apply in the Customs Declaration Service  

Apply if you have an EORI number and this is where the declaration was made. 

Make sure you have all your necessary documents and files ready to upload before you start. 

You바카라 사이트™ll need to either: 

  • sign in with the 바카라 사이트 Gateway user ID and password that you used to subscribe to the Customs Declaration Service 바카라 사이트” this ID will be linked to your EORI number  

  • use your email address to get a confirmation code that you can use to sign in 

If you do not have a user ID, you can create one when you first try to sign in. 

Online services may be slow during busy times. Check if there are any problems with this service. 

After you바카라 사이트™ve applied  

You바카라 사이트™ll get an email from HMRC confirming your claim and your reference number. 

HMRC will aim to make a decision on your claim within 30 days. We may contact you to ask for more information if needed. 

To sign in with your 바카라 사이트 Gateway ID to access your claims dashboard.

Updates to this page

Published 10 June 2025

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