Form

Apply for a voluntary clearance amendment (underpayment) (C2001CDS)

Use this form to tell HMRC about voluntary underpayments arising on import of goods if you use the Customs Declaration Service to import.

Documents

Apply by post

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

If you use CHIEF to import, you should complete and send form C2001.

Use form C2001CDS to tell us of underpayments arising on the import of goods for voluntary disclosures that are dealt with at Belfast and will lead to a C18 being raised for the extra duty or VAT due.

You’ll need to print this form, complete it and either:

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

Before you start

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

Customs debt liability
What happens if you underpay import or export duties and who is responsible for the debt.

Published 14 December 2018
Last updated 12 February 2019 + show all updates
  1. The latest version of form C2001(CDS) has been added.
  2. First published.