Apply for a repayment of import duty and VAT in the Customs Declaration Service
Apply if you've overpaid import duty and VAT or for repayment of charges on rejected goods.
In certain circumstances HMRC can repay or remit (waive) a customs debt. We can either:
- repay — refund an amount of import or export duty that’s been paid
- remit — waive the payment of import or export duty that has not yet been paid
Who can apply
You can apply for a repayment in the Customs Declaration Service if this was where the declaration was made. You must have an EORI number and be one of the following:
- an importer or their representative
- a customs agent
- a freight forwarder or an express operator — formerly fast parcel operator — acting on behalf of the importer
When you must use a different way to apply
If the following criteria apply, there’s a different way to claim for your circumstances. Do not use the Custom Declaration Service if:
- you want a VAT repayment and you’re VAT-registered — claim in your VAT Return instead
- you do not have an EORI number
- you made a declaration on CHIEF apply in CHIEF
- you’re applying:
- in relation to a claim made under the Customs Duty Waiver Scheme
- in relation to at risk goods moved into Northern Ireland
If you do not have an EORI number
If you do not have a registered EORI number claim by using these forms. For:
When to apply
Before you apply check the following time limits for submitting a claim. You must apply within:
- 3 years for overpayments
- 1 year for rejected imports
- 90 days for withdrawal of a customs declaration
What you’ll need
Make sure you have all your necessary documents and files ready to upload to the Customs Declaration Service before you start.
For all claims
You’ll need:
- an EORI number
- a Movement Reference Number (MRN)
- your contact and address details
- the bank details of the person receiving the repayment
For overpayment claims
You’ll need:
- a commercial invoice that shows the value of imported goods
- a packing list
- the transport documents — air waybill or bill of lading
- the amount that should have been paid to HMRC
For rejected imports claims
You’ll need any supporting documents, such as:
- a copy of the import invoice
- documentary proof of entitlement
- a calculation worksheet if you’re claiming a proportion of the charges paid
Find out how to upload documents to the Customs Declaration Service.
Apply in the Customs Declaration Service
Apply if you have an EORI number and this is where the declaration was made.
Make sure you have all your necessary documents and files ready to upload before you start.
You’ll need to either:
-
sign in with the Government Gateway user ID and password that you used to subscribe to the Customs Declaration Service — this ID will be linked to your EORI number
-
use your email address to get a confirmation code that you can use to sign in
If you do not have a user ID, you can create one when you first try to sign in.
Online services may be slow during busy times. Check if there are any problems with this service.
After you’ve applied
You’ll get an email from HMRC confirming your claim and your reference number.
HMRC will aim to make a decision on your claim within 30 days. We may contact you to ask for more information if needed.
To view the status of your claim sign in with your Government Gateway ID to access your claims dashboard.