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

Use this form to tell HMRC about voluntary underpayments arising on import of goods if you use CHIEF to import.


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 Please tell us what format you need. It will help us if you say what assistive technology you use.


If you use the Customs Declaration Service (CDS) to import, you should complete and send form C2001CDS.

Use form C2001 to tell us of under payments 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, fill it in by hand and either:

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

Before you start

To complete the form, you’ll need certain information. 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 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

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

Published 4 April 2014
Last updated 12 December 2016 + show all updates
  1. Change to return address.
  2. An online forms service is now available.
  3. First published.