Make a drawback repayment claim for Inward Processing Relief (C&E813)

Use the online form C&E813 to claim back duties and VAT paid on goods that are subject to Inward Processing Relief (IPR).


Claim drawback online (sign in using Government Gateway)

Claim drawback by post


Use the online form C&E813 to claim drawback for IPR.

To complete the form you’ll need your:

  • Inward Processing authorisation number
  • Economic Operator Registration and Identification (EORI) number

You may also need your:

  • Customs Entry declaration reference
  • Discharge declaration reference

You can either:

  • use the online service
  • fill in the form on-screen, print and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

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

Before you start using the postal form

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Import and export: apply for Inward Processing Relief (SP3)
Apply for Inward Processing Relief on customs duties under Union Customs Code (UCC) procedures.

Import and export: Inward Processing bill of discharge (BOD1)
Use form BOD1 when you dispose of Inward Processing goods that you imported with a full customs authorisation.

Published 4 April 2014
Last updated 11 August 2016 + show all updates
  1. An online forms service is now available.
  2. First published.