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

Use form C2001 to tell HM Revenue and Customs (HMRC) about voluntary underpayments arising on import of goods.


Application for voluntary clearance amendment (underpayment) (C2001)

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Use this form 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:

Before you start

In order 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.
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