Guidance

Apply for repayment of import duty and VAT (CHIEF)

Use this service to apply for repayment of import duty and VAT that was overpaid using the Customs Handling of Import and Export Freight (CHIEF).

From:
HM Revenue & Customs
Published
13 September 2021
Last updated
26 November 2021 바카라 사이트� See all updates

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.

What you바카라 사이트檒l need

To apply for repayment you바카라 사이트檒l need:

  • an Economic Operators Registration and Identification (EORI) number starting with GB
  • 바카라 사이트 Gateway user ID and password
  • 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
  • commercial invoice for the imported goods
  • packing list
  • transport documents 바카라 사이트� airway 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 (must accept Bacs)

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

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 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 Dec 2020 or after 1 January 2021. If you need to claim for entries in both periods, they must be submitted as separate applications.

How to apply

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 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

After you apply

After we receive your application, we will:

  1. Post your confirmation number 바카라 사이트� you can also print or save a copy after you바카라 사이트檝e applied.

  2. Process your application and send our decision by post within 30 days.

  3. Contact you if we need more information to complete your application.

Add a team member

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.

Updates to this page

Published 13 September 2021
Last updated 26 November 2021 show all updates

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

  2. Added translation

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