How to apply for a repayment of import duty and VAT if you've overpaid (C285)
Find out which service to use for import declarations made on the Customs Declaration Service or Customs Handling of Import and Export Freight (CHIEF).
You can claim for repayment if you’ve overpaid import duty and VAT.
You may be able to use our new service or apply on form C285. First, you’ll need to check if the declaration was made on either:
- CHIEF — you may be able to apply using our new service
- Customs Declaration Service — apply on form C285CDS
If you’re unsure you can ask your agent or representative to confirm which service the declaration was made on.
In some cases you may be able to claim for repayment if you’ve overpaid excise duty.
Overpaid Customs Duty on imports from Cambodia and Myanmar
HMRC has become aware that between 1 January 2021 and 27 January 2021, some imports from Cambodia and Myanmar were unable to benefit from lower duty rates applicable to ‘Least Developed Countries’. Some importers may have overpaid Customs Duty on their imports.
If you think you were affected by this, you can make a repayment claim using form C285.
You must include commercial evidence with your claim, such as:
- the invoice
- packing list
- transport documents
This is required to show that you are eligible for a repayment.
If valid, your claim will be processed by the National Duty Repayment Centre within 30 days of receipt.
Who can apply
You can make a claim if you are:
- an importer or a representative of the importer
- an agent
- a freight forwarder
- a private individual
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
- 3 months for invalidation of a customs entry
You should check the legislation for exceptions.
You’ll be applying under the Union Customs Code (UCC) legislation if:
- you’ve imported the goods before 1 January 2021 or
- you import goods into Northern Ireland
You’ll be applying under the Customs (Import Duty) (EU Exit) Regulations 2018 if you’ve imported goods into Great Britain on or after 1 January 2021.
What you’ll need
To apply to claim a repayment you’ll need the following:
- E2 — the Entry Acceptance Form received for goods imported into the UK — for CHIEF claims only
- C88 — the main customs form used in international trade to declare goods to customs — for CHIEF claims only
- Movement Reference Number (MRN) — for Customs Declaration Service claims
- commercial invoice for the imported goods
- a packing list
- Transport documents — airway bill or bill of lading
- the amount of Import Duty or VAT that was paid to HMRC
- the amount that should have been paid to HMRC
- your contact and address details
Depending on your claim type we may ask you to upload additional documents.
Apply on our new service for CHIEF
You can use our online service to submit your claim if you made your declaration on CHIEF.
Make sure you have all your necessary documents and files ready to upload.
Claim on form C285
If you made your declaration on the Customs Declaration Service
Use form C285 for CDS for declarations made on the Customs Declaration Service.
If you made your declaration on CHIEF
If you decide not to use the new service, you can still claim on form C285 for CHIEF for declarations made on CHIEF.
For both form C285 for Customs Declaration Service and C285 for CHIEF you must:
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Fill in the form fully before you can print it — you cannot save a partly completed form.
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Send your completed form to the address shown on the form — with any relevant supporting documents.
If the declaration was made by an agent or representative
You can ask your agent or representative to confirm which service the declaration was made on.
If you’re a Fast Parcel Operator (FPO), you’ll need to check FPOs reclaiming import VAT on returned goods (CIP2) before using this form.
Last updated 20 December 2021 + show all updates
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Added information on 'Overpaid Customs Duty on imports from Cambodia and Myanmar'.
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First published.