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

You can claim for repayment if you’ve overpaid import duty and VAT. In some cases you may also be able to claim if you’ve 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 formthe C285.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’re 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’re 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 formthe C285.C285 form. You cannot use the online service to do this.

If you’re VAT registered

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

You’ll 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’ll 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’re not VAT registered

If you are not VAT registered you must continue to use formthe 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 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 Union Customs Code (UCC) legislation.

If the declaration was made by an agent or representative

If you’re a fast parcel operator (FPO), before using this form you’ll 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 ‘How to apply’ section for exceptions.

What you’ll need

To claim a repayment you’ll need:

• the movement reference number (MRN) — for Customs Declaration Service claims
• an EORI number
• a commercial invoice that shows the value of imported goods
• a packing list
• the transport documents — 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’ll need:

• form E2 — the entry acceptance form received for goods imported into the UK
• form C88 — 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.

Start now

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Print and post the form to HMRC along with any relevant supporting documents, to the postal address given at the end of the form.

After you’ve applied

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You’ll get an email from HMRC confirming your claim and the movement reference numbers you’ve used.

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

If you applied by post

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