Form

Apply for repayment or remission of import duties (C285CDS)

Use this form to request repayment or remission of import duties if you use the Customs Declaration Service to import.

Published 14 December 2018

From:: HM Revenue & Customs

Documents

Apply by post

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_A/1.0/C285CDS&template=C285CDS.xdp

Details

If you’re a Fast Parcel Operator, you’ll need to check FPOs reclaiming import VAT on returned goods (CIP2) before using this form.

You’ll need the following details to help you complete the form:

an EORI number
registration subsidiary reference number, if you have one
a movement reference number (MRN)
Combined Nomenclature code of the goods
commodity code for amended case, if you have one
tariff quote serial number, if you have one

You’ll need to provide supporting evidence for your claim. This can include:

CDS Declaration and Notification of clearance
substitute entry
original preference certificate
VAT disclaimers
invoice (this must be a commercial invoice, not a pro forma)
airway bill
authority from importer for representative to be repaid

Email HMRC to ask for this form in Welsh(Cymraeg).

Before you start using the form

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form, so gather all your information together before you start to fill it in.

Send your completed form, and any relevant documents to the address shown on the form.