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

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
  • the 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.