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If you鈥檝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. You鈥檒l need to have your disclosure reference number.

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 [email protected].

Before you start

You鈥檒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 you鈥檒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

You鈥檒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 [email protected].

Reason for the underpayment

For underpaid tax or duty, you鈥檒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 importer鈥檚 EORI number (if they have one)
• the importer鈥檚 trading name
• whether they are VAT registered
• their address so that we can send them a copy of the demand note

How to disclose

You鈥檒l need a Government Gateway user ID and password. This should be:

• the same user ID used to access other customs services such as 鈥楪et an EORI 苍耻尘产别谤鈥�
• the user ID you use for your business
• an organisation or individual type account 鈥� you cannot access this service with an agent type Government 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 鈥榦rganisation鈥� or 鈥榠ndividual鈥�, do not select 鈥榓gent鈥�.

If this is the first time you have signed in, you may be asked to subscribe to Customs Trader Services. You鈥檒l only be asked to do this once. You鈥檒l need to have an administrator Government Gateway user to set up the subscription for an organisation.

After you鈥檝e disclosed

If we agree with the calculations you鈥檝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.

If you鈥檝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 [email protected].