- HM Revenue & Customs
- Part of:
- Import and export forms, Import and export: customs declarations, duties and tariffs, and VAT
- 4 April 2014
Use form C1314 to claim relief from customs duty, Common Agricultural Policy (CAP) charges, excise duty or VAT on goods returning to the UK.
Ref: C 1314 PDF, 678KB, 9 pages
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Use form C1314 to claim relief from customs duty, CAP charges, excise duty and VAT on returned goods which are being imported.
Please send your completed form for certification to:
Rural Payments Agency
Related forms and guidance
Import and export: abbreviated declaration for returned goods relief (C1309 Use form C1309 to declare returned goods relief on postal importations.
Notice 236: Returned Goods Relief
This notice explains how to re-import goods to the EU and obtain total or partial relief from Customs Duty, VAT and CAP charges.
VAT Notice 702: imports
This notice explains how imported goods are treated for VAT purposes.
Notice 235: Outward Processing Relief
This notice explains how to obtain relief from customs duties when re-importing EU goods.
Published: 4 April 2014