Apply for repayment or remission of import duties (C285)

Request repayment or remission of import duties using form C285.


Apply using the postal form (C285)


Use this form to ask for repayment or remission of import duties.

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:

  • VAT registration number, if you have one, this is a 9 digit reference number issued by HM Revenue and Customs when you (or your client) registered for VAT, for example 123456789
  • registration subsidiary reference number, if you have one
  • entry processing unit number of the goods
  • entry number of the goods
  • 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 you claim. This can include:

  • C88/E2
  • 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 postal form

If you’re using the postal form and your browser is an older one, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t 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 in the form C285.

Published 23 September 2014
Last updated 20 February 2018 + show all updates
  1. This form has been updated with information for Fast Parcel Operators.
  2. The return address has been updated.
  3. There is now an updated postal address for the online form.
  4. An online forms service is now available.
  5. An online forms service is now available.
  6. Updated address details.
  7. Application for repayment/remission (private individuals) (C285PI) added.
  8. First published.