How to claim a repayment of import duty and VAT if you've overpaid
Use the Customs Declaration Service or Customs Handling of Import and Export Freight online service, or form C285, depending on where you made your declaration.
You can claim for repayment if you바카라 사이트檝e overpaid import duty and VAT. In some cases you may also be able to claim if you바카라 사이트檝e overpaid VAT or excise duty.
Who can apply
You can make a claim if you are:
- an importer or their representative
- an agent
- a freight forwarder
- a private individual
How to apply
You may be able to apply using our online services or the C285 form. Whichever you use, you must first find out if the declaration was made on either the:
- Customs Declaration Service (CDS)
- Customs Handling of Import and Export Freight (CHIEF)
If you바카라 사이트檙e unsure you can ask your agent or representative to confirm which service the declaration was made on.
You will need to use the C285 form in some of the following situations.
If you바카라 사이트檙e applying following a Trade Remedies Authority review
If you think you may be entitled to a repayment of customs duty following a review by the Trade Remedies Authority, you will need to apply using the C285 form. You cannot use the online service to do this.
If you바카라 사이트檙e VAT registered
If you바카라 사이트檙e a VAT registered business, you must not use the C285 form or the online service to claim a repayment of overpaid VAT.
You바카라 사이트檒l need to make an adjustment through your VAT return instead, following normal VAT rules. Overpaid import VAT is not due to HMRC so you cannot recover it as input tax.
To claim a repayment you바카라 사이트檒l need to:
- reduce the amount of output tax due in Box 1 of the VAT return
- keep an audit trail to support your claim
If you바카라 사이트檙e not VAT registered
If you are not VAT registered you must continue to use the C285 form or the online service to claim for a repayment.
If you imported goods into Great Britain
For goods imported into Great Britain (England, Scotland or Wales) you should apply under the聽.
If you imported goods into Northern Ireland
For goods you imported into Northern Ireland, you should apply under the聽.
If the declaration was made by an agent or representative
If you바카라 사이트檙e a fast parcel operator (FPO), before using this form you바카라 사이트檒l need to check Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland.
When to apply
The time limit for submitting a claim for repayment of overpaid duty and VAT is:
- 3 years for overpayments
- 1 year for rejected imports
- 3 months for invalidation of a customs entry
You should check the legislation in the 바카라 사이트楬ow to apply바카라 사이트� section for exceptions.
What you바카라 사이트檒l need
To claim a repayment you바카라 사이트檒l need:
- the movement reference number (MRN) 바카라 사이트� for Customs Declaration Service claims
- an EORI number
- a commercial invoice that shows the value of imported goods
- a packing list
- the transport documents 바카라 사이트� airway bill or bill of lading
- the amount that should have been paid to HMRC
- your bank details
- your contact and address details
For CHIEF repayment claims you바카라 사이트檒l need:
- form E2 바카라 사이트� the entry acceptance form received for goods imported into the UK
- form C88 바카라 사이트� the main customs form used in international trade to declare goods to customs
- the amount of import duty or VAT that was paid to HMRC
You may be asked to upload additional documents depending on your claim type.
Apply online for a cash repayment
If you made your declaration in the Customs Declaration Service
Use the Customs Declaration Service for your claim if this is where the declaration was made.
Make sure you have all your necessary documents and files ready to upload before you start.
Sign in with the 바카라 사이트 Gateway user ID and password that you used to subscribe to the Customs Declaration Service. This ID will be linked to your EORI number.
Online services may be slow during busy times. Check if there are any problems with this service.
When to use the C285 form
Use the to make a claim if you are applying:
- for a customs duty waiver repayment
- for a repayment or correction of a claim made under the Customs Duty Waiver Scheme
- for a repayment of duty on 바카라 사이트榓t risk바카라 사이트� goods moved into Northern Ireland and you will be making a claim to have that duty waived through the Customs Duty Waiver Scheme
- for a repayment but do not have an EORI number
- on behalf of someone who does not have an EORI number
If you made your declaration on CHIEF
You can apply for repayment of import duty and VAT on CHIEF.
Claim by post
If you made your declaration on CHIEF
Use for declarations made on CHIEF.
Print and post the form to HMRC along with any relevant supporting documents, to the postal address given at the end of the form.
These files may not be suitable if you use assistive technology 바카라 사이트� such as a screen reader. If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
After you바카라 사이트檝e applied
If you applied using the online service or the C285 form
You바카라 사이트檒l get an email from HMRC confirming your claim and the movement reference numbers you바카라 사이트檝e used.
HMRC may contact you to ask for more information if needed.
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.
Updates to this page
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You can no longer claim by post for declarations made on the Customs Declaration Service.
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Customs duty waiver repayments online form has been added.
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We have clarified how to reclaim a repayment of VAT if you're VAT registered.
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A new online service for overpayment claims for declarations made in the Customs Declaration Service has been added.
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Information about what to do if you think you may be entitled to a repayment of customs duty following a review by the Trade Remedies Authority has been added.
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This guide has been updated to confirm that VAT-registered importers cannot use form C285 to reclaim overpayments of import VAT and the section on overpaid Customs Duty on imports from Cambodia and Myanmar has been removed.
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Added information on 'Overpaid Customs Duty on imports from Cambodia and Myanmar'.
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First published.