How to claim a repayment of import duty and VAT if you've overpaid

Question

Accepted Answer

You can claim for repayment if you鈥檝e overpaid import duty and VAT. In some cases you may also be able to claim if you鈥檝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 you鈥檙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 you鈥檙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 you鈥檙e VAT registered

If you鈥檙e a VAT registered business, you must not use the C285 form or the online service to claim a repayment of overpaid VAT.

You鈥檒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 you鈥檒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 you鈥檙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Customs (Import Duty) (EU Exit) Regulations 2018.

If you imported goods into Northern Ireland

For goods you imported into Northern Ireland, you should apply under the聽Union Customs Code (UCC) legislation.

If the declaration was made by an agent or representative

If you鈥檙e a fast parcel operator (FPO), before using this form you鈥檒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 鈥楬ow to apply鈥� section for exceptions.

What you鈥檒l need

To claim a repayment you鈥檒l need:

the movement reference number (MRN) 鈥� for Customs Declaration Service claims
an EORI number
a commercial invoice that shows the value of imported goods
a packing list
the transport documents 鈥� 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 you鈥檒l need:

form E2 鈥� the entry acceptance form received for goods imported into the UK
form C88 鈥� 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 Government 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.

Start now

When to use the C285 form

Use the C285 form 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 鈥榓t risk鈥� 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 form C285 for CHIEF 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 鈥� 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 you鈥檝e applied

If you applied using the online service or the C285 form

You鈥檒l get an email from HMRC confirming your claim and the movement reference numbers you鈥檝e used.

HMRC may contact you to ask for more information if needed.

If you applied by post

You鈥檒l receive a letter with your National Duty Repayment Centre reference, confirming we have received your application.

188体育