Claim a repayment or remission of charges on rejected imports

You can claim on goods that you’ve paid import duties on at the UK border. In some cases, you may be able to claim import VAT if you’ve been charged it.

If you claim HMRC may repay or remit a customs debt. We can either:

• repay — refund an amount of import or export duty that’s been paid
• remit — waive the payment of import or export duty that has not yet been paid

You can claim on goods which:

• do not meet the conditions of their contract
• are defective
• are damaged before customs clearance

Who can apply

You can make a claim if you are:

• an importer or atheir representative of the importer
• 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 import duty and VAT is:

• 3 years for overpayments
• 1 year for rejected imports
• 90 days for withdrawal of an import declaration

How to apply

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If you do not have an EORI number or used state aid

If you’re claiming for rejected imports, you should apply using the online C&E1179 form if:

• you do not have an EORI number registered to you
• your business used state aid for import duty

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.

If your business is not VAT registered

If you are eligible to reclaim import VAT but your business is not registered for VAT, you can use form C&E1179 to claim for both import duty and VAT.

If you paid VAT at the point of sale

If you were charged VAT at the point of sale, the seller or online marketplace you purchased the goods from should refund the VAT element.

WhenWhat toyou’ll applyneed — Customs Declaration Service

For all claims

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• an limitEORI fornumber
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• your contact and address details
• the bank details of the person receiving the repayment

For overpayment claims

• a commercial invoice that shows the value of importimported dutygoods
• the andamount VATthat is:should have been paid to HMRC

The following are optional:

• 3a yearspacking for overpaymentslist
• 1the yeartransport fordocuments — air waybill or bill of lading

For rejected imports claims

You’ll need any supporting documents, such as:

• a copy of the import invoice
• 90documentary daysproof forof withdrawalentitlement
• a calculation worksheet if you’re claiming a proportion of the charges paid

Find out how to upload documents to the Customs Declaration Service.

Apply online — Customs Declaration Service

Apply if you have an importEORI number and this is where the declaration was made.

Make sure you have all your necessary documents and files ready to upload before you start.

You’ll need to either use:

• the sign in details that you used to subscribe to the Customs Declaration Service — these sign in details will be linked to your EORI number

• your email address to get a confirmation code that you can use to sign in

If you do not have sign in details, you can create them when you first try to sign in.

Start now

Online services may be slow during busy times. Check if there are any problems with this service.

What you’ll need — C&E1179 form

For all claims you’ll need:

• the movement reference number (MRN)
• an EORI number from the importer or agent — Who needs an EORI number
• your contact and address details
• bank details for the person receiving the payment
• the amount of VAT paid to HMRC if you’re claiming a refund of VAT

You must include supporting documents with the form, such as:

• a copy of the import invoice confirming the value of the goods
• documentary proof of entitlement
• a calculation worksheet if you’re claiming a proportion of the charges paid

Apply online — C&E1179 form

You will be able to save your progress and print or save a copy of your answers.

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• your sign in withdetails your(you Governmentcan Gatewaycreate userthese IDif and password (if you do not have athem user ID, you can create one when you first try to sign in)
• use your email address to get a confirmation code that you can use to sign in

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After you’ve applied

— C&E1179

If you applied using the C&E1179 online form, you’ll get an email from HMRC confirming your submission reference.

If you applied by post you’ll receive a letter with your National Duty Repayment Centre reference, confirming we have received your application.

HMRC will aim to make a decision on your claim within 30 days. We may contact you to ask for more information if needed.

If your claim is approved we will send you details about when to expect the refund.