Apply for a voluntary clearance amendment (underpayment) (C2001)
Use this form to tell HMRC about voluntary underpayments arising on import of goods
Who should claim
Use form 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 form C2001. You can make adjustments on your VAT return.
What you’ll need
If you use Customs Handling of Import and Export Freight (CHIEF) system to import
To complete the form, you’ll need certain information. For the Customs Procedure Code (CPC), this includes:
- the original CPC
- the revised CPC, if it’s changed
- details of the amendment
You’ll need the name, 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 Customs Declaration Service to import
You’ll need certain information to complete the form. For the Customs Procedure Code (CPC), this includes:
- the original CPC
- the revised CPC, if it’s 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
- box 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
How to apply
You’ll need to print this form, complete it and either:
- email a copy of it to npcc@hmrc.gov.uk
- post it to the address on the form
If you used CHIEF to import apply using form .
If you used CDS to import apply using form .
Last updated 4 August 2021 + show all updates
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The C2001 and C2001CDS forms have been updated.
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We have updated the page to confirm that if you account for import VAT on your VAT return you should not use form C2001. You can make adjustments on your VAT return.
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First published.