How to applyclaim 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 In some cases you may also be able to useclaim ourif onlineyou’ve serviceoverpaid orexcise applyduty.

Who usingcan formapply

You C285.can First,make you’lla needclaim toif checkyou ifare:

• an theimporter declarationor wastheir maderepresentative
• an onagent
• a either:
  freight forwarder
  • a private individual
  CHIEF

  How —to youapply

  You may be able to apply using our online service

• services or form C285. Whichever you use, you must first find out if the declaration was made on either the:
  • Customs Declaration Service (CDS)
  • Customs —Handling applyof usingImport formand C285Export Freight (CHIEF)

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

  InYou somewill casesneed youto mayuse alsothe beC285 ableform toin claimsome forof repaymentthe iffollowing you’vesituations.

  If overpaidyou’re exciseapplying duty.

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

  If you’re VAT registered

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

  If you’re not VAT registered

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

  Who

  If canyou imported goods into Great Britain

  For goods imported into Great Britain (England, Scotland or Wales) you should apply under the Customs (Import Duty) (EU Exit) Regulations 2018

  If you imported goods into Northern Ireland

  YouFor cangoods makeyou aimported claiminto ifNorthern Ireland, you are:should apply under the Union Customs Code (UCC) legislation

  • If the declaration was made by an importeragent or representative

    If you’re a representativefast ofparcel operator (FPO), before using this form you’ll need to check Paying VAT on imports from outside the importer

  • anUK agent
  • ato freightGreat forwarder
  • aBritain privateand individual
  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 ‘How to apply’ section for exceptions.

  What you’ll need

  YouTo shouldclaim applya underrepayment you’ll need:

  • the Unionmovement Customsreference Codenumber (UCC)(MRN) legislation— iffor youCustoms either:
    Declaration Service claims
    • importedan theeconomic goodsoperators beforeregistration 1and Januaryidentification 2021(EORI) number
    • importa goodscommercial intoinvoice Northernthat Ireland

    Youshows shouldthe applyvalue underof theimported Customsgoods

  • a (Importpacking Duty)list
  • the (EUtransport Exit)documents Regulations— 2018airway ifbill you’veor importedbill goodsof intolading
  • the Greatamount Britainthat (England,should Scotlandhave orbeen Wales)paid onto orHMRC
  • your afterbank 1details
  • your Januarycontact 2021.

    Whatand you’lladdress need

    details

  ToFor claimCHIEF a repayment claims you’ll need:

  • form E2 — the entry acceptance form received for goods imported into the UK, for CHIEF claims onlyUK
  • form C88 — the main customs form used in international trade to declare goods to customs, for CHIEF claims onlycustoms
  • the Movementamount Referenceof Numberimport (MRN)duty —or forVAT Customsthat Declarationwas Servicepaid claimsto HMRC
  • a

  You commercialmay invoicebe forasked theto importedupload goods

• aadditional packingdocuments list
• thedepending transporton your claim type.

  Apply online

  Make sure you have all your necessary documents —and airwayfiles billready orto billupload ofbefore lading

• you use these online services.

  If you made your declaration in the amountCustoms ofDeclaration importService

  Use dutythe orCustoms VATDeclaration thatService wasfor paidyour toclaim HMRC

• if this is where the amountdeclaration thatwas shouldmade.

  Make havesure beenyou paidhave toall HMRC

• your contactnecessary documents and addressfiles details

YouSign mayin bewith askedthe Government Gateway user ID and password that you used to uploadsubscribe additionalto documentsthe dependingCustoms onDeclaration yourService. claimThis type.

ApplyID onwill ourbe onlinelinked serviceto foryour CHIEFEORI

You canStart usenow our

If you made your declaration on CHIEF.

MakeYou surecan youapply havefor allrepayment yourof necessaryimport documentsduty and filesVAT readyon to upload.CHIEF.

Claim by post 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 online service, you can still use form C285 for CHIEF for declarations made on CHIEF.

For

Before bothyou formsuse you’lleither C285 form

You’ll need to:

1. Get all of your information together before you start. You will fill the form in online and you cannot save your progress.

2. Fill in form C285 for the Customs Declaration Service or form C285 for CHIEF.

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

After you’ve applied

If theyou declarationapplied wasonline madein bythe anCustoms agentDeclaration or representativeService

YouYou’ll canget askan youremail agentfrom orHMRC confirming representativeyour toclaim confirmand which service the declarationmovement wasreference madenumbers on.you’ve used.

IfHMRC you’remay acontact Fastyou Parcelto Operatorask (FPO),for you’llmore needinformation toif checkneeded.

You’ll fromreceive outsidea theletter UKwith toyour GreatNational BritainDuty andRepayment fromCentre outsidereference, theconfirming EUwe tohave Northernreceived Ireland’your before using this form.application.