Guidance

Apply for repayment of import duty and VAT (CHIEF)

Use this service to apply for repayment of import duty and VAT that was overpaid using the Customs Handling of Import and Export Freight (CHIEF).

From:
HM Revenue & Customs
Published
13 September 2021
Last updated
26 November 2021 — See all updates

Before you apply, you must confirm if the declaration was made using CHIEF. You can check with your agent or representative if you’re unsure.

What you’ll need

To apply for repayment you’ll need:

  • an Economic Operators Registration and Identification (EORI) number starting with GB
  • Government Gateway user ID and password
  • E2 — the Entry Acceptance Form received for goods imported into the UK
  • C88 — the main customs form used in international trade to declare goods to customs
  • commercial invoice for the imported goods
  • packing list
  • transport documents — airway bill or bill of lading
  • the amount of Import duty or VAT that was paid to HMRC
  • the amount that should have been paid to HMRC
  • your contact and address details
  • bank account details for repayments (must accept Bacs)

In some circumstances we may need additional supporting documents. We’ll contact you if we need these.

Applying as a representative

If you are applying for repayment as a representative, you must also tell us:

  • your name, business address and contact details
  • your EORI number
  • the importer’s name and address
  • the importer’s EORI number
  • if the importer is VAT registered

Applying for repayment of multiple entries

You’ll need to upload your entries as a document (for example, a spreadsheet, PDF, image or word document) that must show:

  • the entry processing unit (EPU) number, entry number and entry date
  • all item numbers
  • the type of duty or tax you are claiming for each entry
  • the amount that was paid to HMRC
  • the amount that should have been paid to HMRC

The file must be 6MB or less.

Each application can only include entries from before 31 Dec 2020 or after 1 January 2021. If you need to claim for entries in both periods, they must be submitted as separate applications.

How to apply

You’ll need a Government Gateway user ID and password. You should use:

  • the user ID you use for your business
  • an organisation or individual type account

If you do not have this user ID you can create one from the sign page. Select either ‘organisation’ or ‘individual’ as the account type. Do not select ‘agent’.

You cannot access this service with an agent type Government Gateway user ID.

Signing in for the first time

You may be asked to subscribe to Customs Trader Services — you’ll only be asked to do this once. You’ll need to have an administrator Government Gateway user to set up the subscription for an organisation.

Choose how to be repaid

You can choose to be repaid by either:

  • Bacs
  • current month amendment (CMA) — only available if you use a deferment account and your claim is in the same month as the customs declaration

Start now

After you apply

After we receive your application, we will:

  1. Post your confirmation number — you can also print or save a copy after you’ve applied.

  2. Process your application and send our decision by post within 30 days.

  3. Contact you if we need more information to complete your application.

Add a team member

Adding a team member to the Customs Trader Services subscription means you can:

  • have multiple team members use the service
  • manage each member’s level of access

Follow these steps to add a team member:

  1. Sign into your Business Tax Account as an administrator and select ‘Manage account’.

  2. Add the team member by selecting ‘Add or delete a team member’.

  3. Select ‘Add a team member’ and enter the member’s details.

  4. Once you’ve added the team member, you’ll get a confirmation message.

  5. Return to sign into your business tax account and select ‘Manage account’, then select ‘Give a team member access to a tax, duty or scheme’.

  6. Choose ‘Manage team members’ for the ‘Customs Trader Services‘ option.

  7. Select the team members you want to have access to ‘Customs Trader Services’ then ‘Save’ your choices.

Published 13 September 2021
Last updated 26 November 2021 + show all updates

  1. Guidance about how to add a team member to your account for Customs Trader Services has been added.

  2. Added translation

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