Guidance

Apply for repayment of import duty and VAT (CHIEF)

Use the Customs Handling of Import and Export Freight (CHIEF) service to apply. Individuals must use print and post forms C285 (CHIEF) or C&E1179 (CHIEF).

• From: HM Revenue & Customs
• Published: 13 September 2021
• Last updated: 30 June 2025 바카라 사이트� See all updates

Apply for a repayment of overpaid import duty and VAT for declarations made on the Customs Import and Export Freight (CHIEF) service.

Before you apply, you must confirm if the declaration was made using CHIEF. You can check with your agent or representative if you바카라 사이트檙e unsure.

There바카라 사이트檚 a different way to apply if either:

• you want a VAT repayment and you바카라 사이트檙e VAT-registered 바카라 사이트� you must claim overpaid VAT in your VAT Return instead
• the declaration was made on the Customs Declaration Service

What you바카라 사이트檒l need

To apply for repayment in CHIEF you바카라 사이트檒l need:

• an EORI number starting with GB
• E2 바카라 사이트� the entry acceptance form received for goods imported into the UK
• C88 바카라 사이트� the main customs form used in international trade to declare goods to customs
• a commercial invoice that shows the value of imported goods
• a packing list
• transport documents 바카라 사이트� air way bill or bill of lading
• the amount of import duty or VAT that was paid to HMRC
• the amount that should have been paid to HMRC
• your contact and address details
• bank account details for repayments 바카라 사이트� must accept Bacs (Bankers Automated Clearing System)

Applying as a representative

If you are applying for repayment as a representative, you must also tell us:

• your name, business address and contact details
• your EORI number
• the importer바카라 사이트檚 name and address
• the importer바카라 사이트檚 EORI number
• if the importer is VAT registered

Applying online for repayment of multiple entries

You바카라 사이트檒l need to upload your entries as a document (for example, a spreadsheet, PDF, image or word document) that must show:

• the entry processing unit (EPU) number, entry number and entry date
• all item numbers
• the type of duty or tax you are claiming for each entry
• the amount that was paid to HMRC
• the amount that should have been paid to HMRC

The file must be 6MB or less.

Each application can only include entries from before 31 December 2020 or after 1 January 2021. If you need to claim for entries in both periods, they must be submitted as separate applications.

Apply online in CHIEF

You must be a business to use the CHIEF online service.

You바카라 사이트檒l need a 바카라 사이트 Gateway user ID and password. You should use:

• the user ID you use for your business
• an organisation or individual type account

If you do not have this user ID you can create one from the sign in page. Select either 바카라 사이트榦rganisation바카라 사이트� or 바카라 사이트榠ndividual바카라 사이트� as the account type. Do not select 바카라 사이트榓gent바카라 사이트�.

You cannot access this service with an agent type 바카라 사이트 Gateway user ID.

Signing in for the first time

You may be asked to subscribe to Customs Trader Services 바카라 사이트� you바카라 사이트檒l only be asked to do this once. You바카라 사이트檒l need to have an administrator 바카라 사이트 Gateway user to set up the subscription for an organisation.

Choose how to be repaid

You can choose to be repaid by either:

• Bacs
• current month amendment (CMA) 바카라 사이트� only available if you use a deferment account and your claim is in the same month as the customs declaration

Apply by post

These print and post forms can be used for claims where the declaration was made on CHIEF.

Claim if you바카라 사이트檝e overpaid

If you바카라 사이트檙e a private individual or cannot use the online service use聽form C285 for聽CHIEF.

You바카라 사이트檒l need to:

1. Get all of your information together before you start. You will fill the form in online and you cannot save your progress.

2. Fill in聽.

3. Print and post it to HMRC, with any relevant supporting documents, using the postal address at the end of the form.

Claim back charges on rejected goods

Claim repayment or remission of import charges on rejected or damaged goods. Use 바카라 사이트�(PDF,바카라 사이트�234 KB,바카라 사이트�4 pages)바카라 사이트痶o claim for:聽

• import duty聽
• Common Agricultural Policy and anti-dumping duty charges聽
• VAT and excise duty paid on rejected imports

1. Print the form [C&E1179 for CHIEF].(https://assets.publishing.service.gov.uk/media/5ef3040086650c1299985826/C_E1179.pdf)

2. Fill it in.聽

3. Gather supporting documents ready to send with the form.聽

4. Post both the form and documents to the address on page 3 of the form.聽

5. Or email them to바카라 사이트�customsaccountingrepayments@hmrc.gov.uk바카라 사이트�바카라 사이트� enter 바카라 사이트楴DRC바카라 사이트� in the subject line of your email.聽

Email HMRC to바카라 사이트�ask for these forms in Welsh (Cymraeg).

After you apply

In some circumstances we may need additional supporting documents. We바카라 사이트檒l contact you if we need these.

HMRC will aim to make a decision on your claim within 30 days.

If you applied online

After we receive your application, we will post your confirmation number 바카라 사이트� you can also print or save a copy after you바카라 사이트檝e applied.

If you applied by post

You바카라 사이트檒l receive a letter with your National Duty Repayment Centre reference, confirming we have received your application.

Add a team member to the Customs Trader Service

Adding a team member to the Customs Trader Services subscription means you can:

• have multiple team members use the service
• manage each member바카라 사이트檚 level of access

Follow these steps to add a team member:

1. Sign into your business tax account as an administrator and select 바카라 사이트楳anage account바카라 사이트�.

2. Add the team member by selecting 바카라 사이트楢dd or delete a team member바카라 사이트�.

3. Select 바카라 사이트楢dd a team member바카라 사이트� and enter the member바카라 사이트檚 details.

4. Once you바카라 사이트檝e added the team member, you바카라 사이트檒l get a confirmation message.

5. Return to sign into your business tax account and select 바카라 사이트楳anage account바카라 사이트�, then select 바카라 사이트楪ive a team member access to a tax, duty or scheme바카라 사이트�.

6. Choose 바카라 사이트楳anage team members바카라 사이트� for the 바카라 사이트楥ustoms Trader Services바카라 사이트� option.

7. Select the team members you want to have access to 바카라 사이트楥ustoms Trader Services바카라 사이트� then 바카라 사이트楽ave바카라 사이트� your choices.

Published 13 September 2021

Last updated 30 June 2025 + show all updates

1. 30 June 2025

   We have added the C&E1179 CHIEF print and post form here for claiming for rejected goods.

2. 10 June 2025

   We have added the C285 CHIEF print and post form to this guide.

3. 26 November 2021

   Guidance about how to add a team member to your account for Customs Trader Services has been added.

4. 13 September 2021

   Added translation