Form

Report incorrect Customs Duty or VAT on items imported by post (BOR286)

Use form BOR286 if you believe the Customs Duty or import VAT was wrongly calculated on an item you imported by post using Royal Mail or Parcelforce.

Documents

Customs Duty and/or import VAT relating to imports by post (BOR286)

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Find out how accessible our forms are

Details

You need to complete this form for parcels or packets received through Parcelforce or Royal Mail only, if you believe that Customs Duty or import VAT has been incorrectly calculated on your imported item.

Get the right software

This form is interactive (one that you complete on screen) and you must use Adobe Reader to compete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

Published 4 April 2014
Last updated 20 April 2021 + show all updates
  1. The BOR286 has been updated to include bank details.

  2. This page has been updated because the Brexit transition period has ended.

  3. New version and also Welsh translation of the BOR286 has been added.

  4. The BOR286 form has been updated with an explanation box to give details of why Customs Duty or VAT has been incorrectly charged.

  5. Sections 'details of customs or import VAT' and 'declarations' have been updated.

  6. Form BOR286 previously included reference to form C3. Form C3 has been withdrawn and replaced with form ToR01.

  7. This form is now interactive and allows you to complete on screen.

  8. First published.