Business tax – form

Import and export: returned goods - claim for relief from duty, CAP charges and VAT (C1314)

Use form C1314 to claim relief from customs duty, Common Agricultural Policy (CAP) charges, excise duty or VAT on goods returning to the UK.

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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
Lancaster House
Hampshire Court
Newcastle-upon-Tyne
NE4 7YE

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.