How to apply for a repayment of import duty and VAT if you've overpaid (C285)

You can claim for repayment if you’ve overpaid import duty and VAT.

You may be able to use our newonline service or apply onusing form C285. First, you’ll need to check if the declaration was made on either:

• CHIEF — you may be able to apply using our newonline service
• the Customs Declaration Service — apply onusing form C285 for CDS

If you’re unsure you can ask your agent or representative to confirm which service the declaration was made on.

In some cases you may also be able to claim for repayment if you’ve overpaid excise duty.

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 form C285. You cannot use the online service to do this.

If you are a VAT registered business, you must not use form C285 to claim for repayment of overpaid VAT,VAT. anyAny adjustment must be made through your VAT return. Adjustments to a VAT return are subject to normal VAT rules.

If you are not VAT registered you must continue to use form C285 to claim for a repayment.

Who can apply

You can make a claim if you are:

• an importer or a representative of the importer
• an agent
• a freight forwarder
• a private individual

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 for exceptions.

You should apply under the Union Customs Code (UCC) legislation if you either:

• imported the goods before 1 January 2021
• import goods into Northern Ireland

You should apply under the Customs (Import Duty) (EU Exit) Regulations 2018 if you’ve imported goods into Great Britain (England, Scotland or Wales) on or after 1 January 2021.

What you’ll need

To claim a repayment you’ll need:

• form E2 — the entry acceptance form received for goods imported into the UK, for CHIEF claims only
• form C88 — the main customs form used in international trade to declare goods to customs, for CHIEF claims only
• the Movement Reference Number (MRN) — for Customs Declaration Service claims
• a commercial invoice for the imported goods
• a packing list
• the transport documents — 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

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Apply on our newonline service for CHIEF

You can use our online service to submit your claim if you made your declaration on CHIEF.

Make sure you have all your necessary documents and files ready to upload.

Claim on form C285

If you made your declaration on the Customs Declaration Service

Use form C285 for CDS for declarations made on the Customs Declaration Service.

If you made your declaration on CHIEF

If you decide not to use the newonline service, you can still claimuse on form C285 for CHIEF for declarations made on CHIEF.

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2. SendFill yourin completed form toC285 for the addressCustoms shownDeclaration onService theor form —C285 for CHIEF.

3. Print and post it to HMRC, with any relevant supporting documents.documents, using the postal address shown on the form.

If the declaration was made by an agent or representative

You can ask your agent or representative to confirm which service the declaration was made on.

If you’re a Fast Parcel Operator (FPO), you’ll need to check FPOs‘Paying reclaiming import VAT on returnedimports goodsfrom (CIP2)outside the UK to Great Britain and from outside the EU to Northern Ireland’ before using this form.