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.

Documents

Apply by post

Details

If you use Customs Handling of Import and Export Freight (CHIEF) to import, you should complete and send form C285.

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.

Published 14 December 2018
Last updated 8 February 2019 + show all updates
  1. Information about what form to use if you use Customs Handling of Import and Export Freight to import has been added.
  2. First published.