Guidance

Claim repayment or remission of charges on rejected imports

Check time limits and how to claim back import duty and VAT you바카라 사이트檝e paid on damaged or rejected imports.

From:
HM Revenue & Customs
Published
8 July 2020
Last updated
30 June 2025 바카라 사이트� See all updates

You can claim on goods that you바카라 사이트檝e paid import duties on at the UK border. In some cases, you may be able to claim import VAT if you바카라 사이트檝e been charged it.

If you claim HMRC may repay or remit a customs debt. We can either:

  • repay 바카라 사이트� refund an amount of import or export duty that바카라 사이트檚 been paid
  • remit 바카라 사이트� waive the payment聽of import or export duty that has not yet been paid

You can claim on goods which:

  • do not meet the conditions of their contract
  • are defective
  • are damaged before customs clearance

Who can apply

You can make a claim if you are:

  • an importer or a representative of the importer
  • a聽customs agent
  • a freight forwarder or express operator 바카라 사이트� formerly fast parcel operator 바카라 사이트� acting on behalf of the importer
  • a private individual, importing goods for your own personal use

How to apply

You must apply using the appropriate method for your particular circumstances. You may need to claim for VAT and import duty separately.

If you바카라 사이트檙e VAT-registered claim overpaid import VAT in your VAT Return

If you바카라 사이트檙e VAT registered, you cannot claim overpaid VAT using the C&E1179 form or online services.聽

You must make an adjustment in your VAT return by adjusting your input tax.

If the declaration was made in the Customs Declaration Service or CHIEF聽聽聽聽

If you have an EORI number registered to you or your business, claim using the online service where the declaration was made. You should either:

If you바카라 사이트檙e unsure, your agent or representative can tell you.

If you do not have an EORI number or used state aid

If you바카라 사이트檙e claiming for rejected imports, you should apply using the online C&E1179 form if:

  • you do not have an EORI number registered to you
  • your business used state aid for import duty

If you import 바카라 사이트榓t risk바카라 사이트� goods into Northern Ireland

For 바카라 사이트榓t risk바카라 사이트� goods follow guide Apply to claim a repayment or remission of import duty on 바카라 사이트榓t risk바카라 사이트� goods brought into Northern Ireland.

If your business is not VAT registered

If you are eligible to reclaim import VAT but your business is not registered for VAT, you can use form C&E1179 to claim for both import duty and VAT.

If you paid VAT at the point of sale

If you were charged VAT at the point of sale, the seller or online marketplace you purchased the goods from should refund the VAT element.

When to apply

The time limit for submitting a claim for repayment of import duty and VAT is:

  • 3 years for overpayments
  • 1 year for rejected imports
  • 90 days for withdrawal of an import declaration

What you바카라 사이트檒l need

For all claims you바카라 사이트檒l need:

  • the movement reference number (MRN)
  • an EORI number from the importer or agent 바카라 사이트斅�Who needs an聽EORI聽number
  • your contact and address details
  • bank details for the person receiving the payment
  • the amount of VAT paid to HMRC if you바카라 사이트檙e claiming a refund of VAT

You must include supporting documents with the form, such as:

  • a copy of the import invoice confirming the value of the goods
  • documentary proof of entitlement
  • a calculation worksheet if you바카라 사이트檙e claiming a proportion of the charges paid

Apply online 바카라 사이트� C&E1179 form

You will be able to save your progress and print or save a copy of your answers. To apply you바카라 사이트檒l need to either:

  • sign in with your 바카라 사이트 Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
  • use your email address to get a confirmation code that you can use to sign in

Apply by post

This form can only be used and submitted until 25 August 2025.聽

To claim by post for declarations made in the Customs Declaration Service, you바카라 사이트檒l need to apply using form聽聽(PDF,聽280 KB,聽4 pages).

  1. Print the form.

  2. Fill it in.

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

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

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

Email HMRC to ask for these forms in Welsh (Cymraeg).

If the declaration was made on CHIEF you can apply by post on guide Apply for repayment of import duty and VAT (CHIEF).

After you바카라 사이트檝e applied

If you applied using the C&E1179 online form, you바카라 사이트檒l get an email from HMRC confirming your submission reference.

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.

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

If your claim is approved we will send you details about when to expect the refund.

Updates to this page

Published 8 July 2020
Last updated 30 June 2025 show all updates

  1. We have clarified how to apply for your circumstances and what to do if you're VAT registered. A new online form has been added.

  2. A new online service for repayment or remission claims for declarations made in the Customs Declaration Service has been added.

  3. Form C&E1179CDS has been updated.

  4. A section on treatment of import VAT has been added to clarify that VAT-registered businesses are not eligible to use form C&E1179 or C&E1179CDS for recovering import VAT paid on rejected goods and instead must always use their VAT return.

  5. The 'Who can claim' and 'How to claim' sections of the guide have been updated.

  6. The time limits for submitting a claim have been updated.

  7. First published.

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