Business tax – form

Import and Export: Application for repayment/remission (C285)

Use the online form service to apply for repayment or remission of import duties.

Documents

Detail

Information you’ll need

You’ll need the following details to hand to help you complete the online form:

  • VAT registration number, if you have one, this is a 9 digit reference number issued by HM Revenue and Customs (HMRC) 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)
  • airwaybill
  • authority from importer for representative to be repaid

If you’re a private individual you can use form C285PI.

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print and post it to HMRC

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

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 National Duty Repayment Centre
Priory Court
St Johns Road
Dover
Kent
CT17 9SH