Tell HMRC about an underpayment of import charges on an import declaration made in CHIEF
Use this service to disclose an underpayment of duty, VAT or other import charges on an import declaration made using Customs Handling of Import and Export Freight (CHIEF).
If you made an import declaration using the Customs Declaration Service (CDS) and want to make a voluntary disclosure, you will need to apply for a voluntary clearance amendment.
If you바카라 사이트檝e previously told us about underpaid duty, VAT or other import charges and you need to send us more information about your disclosure, you can use this service. You바카라 사이트檒l need to have your disclosure reference number.
If postponed VAT accounting (also known as method of payment type 바카라 사이트楪바카라 사이트�) was selected as the method of payment on the original import declaration, you should account for the underpaid import VAT on your VAT Return.
Do not use this service, even if this payment method was selected in error.
If you need to pay duty or taxes on goods that were not declared to customs, you cannot use this service. For advice you should email npcc@hmrc.gov.uk.
Before you start
You바카라 사이트檒l need to:
- identify the errors on your original import declaration
- calculate the amount of customs duties, excise duty and import VAT you should have paid
What you바카라 사이트檒l need
Information about the import declaration or declarations
You will need to provide the:
- Entry Processing Unit (EPU) number
- entry number
- entry date
- original Customs Procedure Code (CPC)
You can find this information on the import declaration (C88 or Single Administrative Document), or the E2 remittance advice from the Customs Handling of Import and Export Freight system (CHIEF).
What and how much was underpaid
You바카라 사이트檒l need to tell us the amount that was paid to HMRC and the amount that should have been paid to HMRC for each of the following that were underpaid:
- import VAT (B00)
- Customs Duty (A00)
- excise duty
- Additional Duty (A20)
- Definitive Anti-Dumping Duty (A30)
- Provisional Anti-Dumping Duty (A35)
- Definitive Countervailing Duty (A40)
- Provisional Countervailing Duty (A45)
- Customs Duty on Agricultural Products (A10)
- Compensatory Duty (D10)
You must also provide the calculations that show the amount of tax or duty that should have been paid.
If you are offsetting a Customs Duty (A00) overpayment against an Additional Duty (A20) underpayment (or the other way round), email the C18 team at npcc@hmrc.gov.uk.
Reason for the underpayment
For underpaid tax or duty, you바카라 사이트檒l need to tell us what information was wrong on the import declaration.
Disclosing underpaid tax and duty for multiple import declarations
You can include underpayments from multiple import declarations by the same importer in one disclosure.
Disclosing underpaid import tax or duty on behalf of an importer
If you are acting on behalf of an importer you must tell us:
- the importer바카라 사이트檚 EORI number (if they have one)
- the importer바카라 사이트檚 trading name
- whether they are VAT registered
- their address so that we can send them a copy of the demand note
How to disclose
You바카라 사이트檒l need a 바카라 사이트 Gateway user ID and password. This should be:
- the same user ID used to access other customs services such as 바카라 사이트楪et an EORI 苍耻尘产别谤바카라 사이트�
- the user ID you use for your business
- an organisation or individual type account 바카라 사이트� you cannot access this service with an agent type 바카라 사이트 Gateway user ID
If you or your organisation do not have a user ID you can create one from the sign in page. When asked for the account type select either 바카라 사이트榦rganisation바카라 사이트� or 바카라 사이트榠ndividual바카라 사이트�, do not select 바카라 사이트榓gent바카라 사이트�.
If this is the first time you have signed in, you may be asked to subscribe to Customs Trader Services. 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.
You need to complete the disclosure in one go. You cannot save your answers and return later.
After you바카라 사이트檝e disclosed
If we agree with the calculations you바카라 사이트檝e provided, HMRC will send you a C18 Post Clearance Demand Note in the post within 14 calendar days.
This will confirm what you owe and, if you have not paid by deferment, will tell you how to pay.
You must pay within 10 calendar days of receiving the demand note or you바카라 사이트檒l be charged interest.
If you바카라 사이트檝e paid too much import VAT or duties you can apply for repayment of import duties or import VAT.
If you have any questions or have not received the demand note within 14 days email npcc@hmrc.gov.uk.
Updates to this page
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Information on paying by deferment account on Customs Handling of Import and Export Freight (CHIEF) service has been removed as it is no longer available.
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Added translation