Guidance

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

Tell HMRC about voluntary underpayments arising on import of goods.

From:
HM Revenue & Customs
Published
8 July 2020
Last updated
11 April 2024 — See all updates

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.

If postponed VAT accounting (also known as method of payment type ‘G’) was selected as the method of payment on the original import declaration, you should account for the underpaid import VAT on your VAT Return. Do not use this service, even if this payment method was selected in error.

You can make adjustments on your VAT Return.

What you’ll need

If you use 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

How to apply

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

If you used CHIEF to import

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

PDF, 133 KB, 3 pages

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If you used Customs Declaration Service to import

You’ll need to apply using form C2001-CDS.

C2001CDS

PDF, 136 KB, 4 pages

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Published 8 July 2020
Last updated 11 April 2024 + show all updates

  1. A Welsh version of C2001 CDS form has been added.

  2. The C2001CDS form has been updated.

  3. Forms C2001 and C2001CDS have been updated.

  4. We have updated the PDF document titled ‘C2001CDS’

  5. The C2001 has been updated with a field for importers and representatives to input email addresses.

  6. Information about how you can apply for a voluntary clearance amendment (underpayment) if you use CHIEF to import goods has been updated.

  7. The C2001CDS form has been updated and a Welsh translation of the guide has been added.

  8. The C2001 and C2001CDS forms have been updated.

  9. 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.

  10. First published.

Contents

Part of Import goods into the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps if you're moving goods permanently to:

    • England, Wales or Scotland (Great Britain) from a country outside the UK
    • Northern Ireland from a country outside the UK and the EU

    What you need to do is different if you are:

  2. Step 2 Get your business ready to import

    You need an EORI number that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI that does not start with GB.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number

    There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

    1. Find out about using simplified declaration procedures
    2. Check if Authorised Economic Operator status is right for you

  3. and Check the business sending you the goods can export to the UK

    The business sending you the goods may need:

    • to make an export declaration in their country
    • licences or certificates to send goods to the UK

    Check whoever is sending the goods is able to export them from their country.

  4. Step 3 Decide who will make customs declarations and transport the goods

    You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

    Most businesses that import goods use a transporter or customs agent.

    1. Find out how to hire someone to deal with customs for you

  5. Step 4 Find out the commodity code for your goods

    You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence.

    Your customs agent or transporter might be able to help you with this.

    1. Find the right commodity code for your goods

  6. and Work out the value of your goods

    When you make your import declaration, you’ll need to include the value of your goods - this helps work out how much duty and VAT you’ll need to pay.

    1. Work out the value of your goods for customs

  7. Step 5 Find out if you can reduce your Customs Duty

    You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from.

    1. Find out if you can pay a lower rate of Customs Duty because of a trade agreement

    You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.

    1. Check other ways you can pay a lower rate of Customs Duty

  8. and Find out if you can delay your Customs Duty

    You may be able to delay sending information about goods or paying Customs Duty.

    1. Check if you can delay your Customs Duty

  9. Step 6 Check if you need a licence or certificate for your goods

    There are special rules and you may need to get licences or certificates if you are importing any of the following:

  10. Step 7 Check the labelling, marking and marketing rules

    1. Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods

  11. Step 8 Get your goods through customs

    If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.

    1. Make an import declaration yourself and get your goods cleared by UK customs

  12. Step 9 Claim a VAT refund

    If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your Import VAT Certificate (C79).

    1. Find out how to claim a VAT refund

  13. Step 10 If you paid the wrong amount of duty or rejected the goods

    If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.

    1. Find out how to claim a refund or make a claim for rejected imports

    If you paid too little Customs Duty or import VAT, report it to HMRC.

    1. You are currently viewing: Find out how to tell HMRC you’ve underpaid and pay the difference

  14. Step 11 Keep invoices and records

    You must keep records of commercial invoices and any customs paperwork, including your Import VAT Certificate (C79).

    If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.