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 import VAT or excise duty.

There’s a different way to claim for rejected imports.

Who can apply

You can make a claim if you are:

• an importer or their representative
• aan customs agent
• a freight forwarder
• a private individual

How to apply

You may be able to apply using our online services or expressthe operatorC285 —form. formerlyWhichever fastyou parceluse, operatoryou —must actingfirst onfind behalfout ofif the importerdeclaration was made on either the:

• aCustoms privateDeclaration individualService (CDS)
• Customs importingHandling goodsof forImport yourand ownExport personalFreight use(CHIEF)

How

If you’re unsure you can ask your agent or representative to apply

ClaimIf overpaidyou’re importapplying VATfollowing ina yourTrade VATRemedies ReturnAuthority if you’re VAT-registeredreview

If you’reyou VATthink registered,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 reclaimuse overpaidthe importonline service to do this.

If you’re VAT usingregistered

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

YouYou’ll mustneed to make an adjustment in through your VAT return by:

• usinginstead, following yournormal VAT Returnrules. 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
  • keepingkeep recordsan audit trail to support your claim

  If you’re not VAT registered

  YouIf cannotyou recoverare itnot asVAT inputregistered taxyou —must overpaidcontinue importto VATuse isthe notC285 dueform or the online service to HMRC.claim for a repayment.

  PrivateIf individualyou importingimported goods forinto personalGreat useBritain

  IndividualsFor importing goods forimported personalinto useGreat shouldBritain claim(England, forScotland overpaidor importWales) you dutyshould orapply VATunder usingthe Customs the(Import C285Duty) form(EU inExit) thisRegulations guide.2018.

  If you importimported ‘at risk’ goods into Northern Ireland

  For ‘at risk’ goods followyou guideimported ‘Applyinto toNorthern claimIreland, ayou repaymentshould orapply remissionunder ofthe Union importCustoms dutyCode on(UCC) ‘at risk’ goods brought into Northern Irelandlegislation’..

  CheckIf the regulationsdeclaration forwas exceptionsmade by an agent or representative

  ForIf goodsyou’re youa importedfast into:

  • Greatparcel Britainoperator (England,(FPO), Scotlandbefore orusing Wales)this applyform underyou’ll the Customsneed (Importto Duty)check Paying (EUVAT Exit)on Regulationsimports 2018

  • Northernfrom Ireland,outside applythe underUK the Unionto CustomsGreat CodeBritain regulationand 952/2013from 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
  • 903 daysmonths for withdrawalinvalidation of a customs declarationentry

  ReadYou ‘Checkshould check the regulations’legislation in thisthe guide‘How for exception to theseapply’ timesection limits.for exceptions.

  WhenWhat youyou’ll mustneed

  To useclaim thea C285repayment form

  Useyou’ll need:

  • the C285movement formreference tonumber make(MRN) a— claimfor ifCustoms youDeclaration areService applying:
    claims
    • asan EORI number
    • a privatecommercial individualinvoice inthat relationshows tothe goodsvalue youof imported forgoods
    • a personalpacking uselist
    • forthe atransport repaymentdocuments — airway bill or correctionbill of alading
    • the declarationamount madethat undershould thehave Customsbeen Dutypaid Waiverto SchemeHMRC
    • foryour abank repaymentdetails
    • your butcontact doand notaddress havedetails

    For an EORICHIEF number

  repayment claims you’ll need:
  • forform aE2 repayment— ofthe importentry VATacceptance andform you’rereceived notfor goods imported into the UK
  • form VATC88 registered— the andmain docustoms notform haveused anin EORIinternational number

  Usetrade to declare goods to customs

  the Customsamount Declarationof Serviceimport duty or CHIEFVAT that was paid to HMRC

  OnlyYou usemay thesebe onlineasked servicesto ifupload noneadditional ofdocuments thedepending criteriaon underyour ‘Whenclaim type.

  Apply online for a cash repayment

  If you mustmade useyour declaration in the C285Customs form’Declaration apply.

  Service

  Use the serviceCustoms Declaration Service for your claim if this is where the declaration was made.

  Make Ifsure you’reyou unsure,have all your agentnecessary ordocuments representativeand canfiles tellready you.

  Youto shouldupload either:before you start.

  • applySign forin awith repaymentthe inGovernment Gateway user ID and password that you used to subscribe to the Customs Declaration Service. This ID will be linked to your EORI number.

  • applyOnline forservices amay repaymentbe inslow Customsduring Handlingbusy oftimes. ImportCheck andif Exportthere Freightare (CHIEF)any problems with this service.