Apply for a voluntary clearance amendment (underpayment) (C2001)

Who should claim

Use the C2001 to make a voluntary disclosure of underpayments arising on the import of goods. This will result in a charge (C18) being raised for the extra duty or VAT due.

If you account for import VAT on your VAT Return you should not use the C2001.

You can make adjustments on your VAT Return.

What you’ll need

If you used the Customs Handling of Import and Export Freight (CHIEF) system to import

You’ll need certain information. For the customs procedure code, this includes:

• the original customs procedure code
• the revised customs procedure code, if it’s changed
• details of the amendment

You’ll need the name, address, email address, telephone number and VAT registration number of the:

• importer
• representative

For the commodity code, you must include the:

• item number
• box number
• entry number
• amended entry number

You’ll also need any underpayment details such as the amount of any duty or VAT paid already. In addition, you’ll need details of any:

• amount of duty or VAT owed to HMRC
• other amounts paid
• other amounts owed to HMRC

If you use the Customs Declaration Service to import

You’ll need certain information for procedure codes, this includes:

• the original procedure code and additional procedure codes
• the revised procedure code and additional procedure codes, if changed
• details of the amendment

You’ll need the name, address, telephone number and EORI number of the:

• importer
• representative

For the commodity code, you must include the:

• item number
• data element number
• movement reference number (MRN)

You’ll also need any underpayment details such as the amount of any duty or VAT paid already. In addition, you’ll need details of any:

• amount of duty or VAT owed to HMRC
• other amounts paid
• other amounts owed to HMRC

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Make sure you have all your necessary documents and files ready to submit with your disclosure.

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Apply if you used CHIEF

You can apply using our C2001 online service Tell HMRC about an underpayment of Customs Duty or import VAT service.

If you decide not to use the online service you can apply using form C2001.C2001 (CHIEF).