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 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
• a customs agent
• a freight forwarder or express operator — formerly fast parcel operator — acting on behalf of the importer
• a private individual importing goods for your own personal use

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
• 90 days for withdrawal of an import declaration

Read ‘Check the regulations’ in this guide for exception to these time limits.

How to apply

You must claim:

• import VAT by making an adjustment in your VAT return, if you’re VAT registered
• in the Customs Declaration service — if you have an EORI number and this is where the declaration was made
• in Customs Handling of Import and Export Freight (CHIEF) — if you have an EORI number and this is where the declaration was made

You must claim using online form C285:

• if you do not have an EORI number registered to you
• if you’re a private individual
• for import VAT if you’re not VAT registered and do not have an EORI number
• for repayments or to correct declarations under the Customs Duty Waiver Scheme
• in relation to ‘at risk’ goods moved into Northern Ireland

Claim overpaid import VAT in your VAT Return if you’re VAT-registered

If you’re VAT registered, you cannot reclaim overpaid import VAT using the C285 form or the online services.

You must make an adjustment in your VAT return by:

• using your VAT Return to reduce the amount of output tax due in Box 1
• keeping records to support your claim

You cannot recover it as input tax — overpaid import VAT is not due to HMRC.

Private individual importing goods for personal use

Individuals importing goods for personal use should claim for overpaid import duty or VAT using the C285 form in this guide.

If you import ‘at risk’ goods into Northern Ireland

For ‘at risk’ goods follow guide ‘Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland’.

Check the regulations for exceptions

For goods you imported into:

• Great Britain (England, Scotland or Wales) apply under the Customs (Import Duty) (EU Exit) Regulations 2018

• Northern Ireland, apply under the Union Customs Code regulation 952/2013

WhenWhat toyou apply

Theneed — timeCustoms limitDeclaration forService

For submittingall aclaims

You’ll claim for repayment of overpaid duty and VAT is:need:

• 3an yearsEORI fornumber 
• a overpaymentsMovement Reference Number (MRN)
• 1your yearcontact forand rejectedaddress importsdetails 
• 90the daysbank fordetails of withdrawalthe ofperson areceiving customsthe declarationrepayment

 For overpayment claims

ReadYou’ll ‘Checkneed:

• a commercial invoice that shows the regulations’value inof thisimported guidegoods 
• the foramount exceptionthat should have been paid to theseHMRC 

The timefollowing limits.are optional:

When

• a youpacking mustlist 
• the usetransport thedocuments C285— form

Useair thewaybill C285or formbill toof makelading 

For arejected claimimports ifclaims

You’ll youneed areany applying:supporting documents, such as: 

• as a privatecopy individualof inthe relationimport toinvoice 
• documentary goodsproof youof imported for personal useentitlement 
• for a repaymentcalculation orworksheet correctionif ofyou’re claiming a declarationproportion madeof underthe charges paid 

Find out how to upload documents to the Customs DutyDeclaration WaiverService.

Apply Scheme

foronline a— repaymentCustoms butDeclaration doService  

Apply notif you have an EORI number

Useto theupload Customsbefore Declarationyou Servicestart. 

You’ll orneed CHIEF

• Onlysign usein thesewith onlinethe servicesGovernment ifGateway noneuser ofID theand criteriapassword underthat ‘When you mustused useto subscribe to the C285Customs form’Declaration apply.

  UseService the— servicethis whereID thewill declarationbe waslinked made.to Ifyour you’reEORI unsure,number  

• use your agentemail oraddress representativeto get a confirmation code that you can telluse you.to sign in