Business tax – form

Import and export: application for voluntary clearance amendment (underpayment) (C2001)

Tell HM Revenue and Customs (HMRC) about underpayments arising on import of goods.

Documents

Tell HMRC online (sign in to, or set up a Government Gateway account)

Tell HMRC using the postal form (C2001)

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Detail

Use the online form service or postal form to inform HMRC of under payments arising on the import of goods for voluntary disclosures that are dealt with at Grimsby and will lead to a C18 being raised for the extra duty or VAT due.

You can either:

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

You’ll need:

  • the original Customs Procedure Code (CPC)
  • the revised CPC, if it’s changed
  • details of the amendment
  • the importer’s details including:
    • name
    • address
    • telephone number
    • VAT Registration Number (this is a 9 digit number you can find this on your VAT certificate or within your VAT online account)

  • the representative’s details including:
    • name
    • address
    • telephone number
    • VAT Registration Number

  • the commodity code:
    • item number
    • box number
    • entry number
    • amended entry number

  • underpayment details, including the:
    • amount of duty paid
    • amount of duty owed to HMRC
    • amount of VAT paid
    • amount of VAT owed to HMRC
    • other amount paid
    • other amount owed to HMRC

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