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.


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

Apply using the postal form

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.


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.

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