Guidance

Apply for repayment of import duty and VAT (CHIEF)

Use the Customs Handling of Import and Export Freight (CHIEF) service to apply if you overpaid. Individuals must use print and post form C285 (CHIEF).

From:
HM Revenue & Customs
Published
13 September 2021
Last updated
10 June 2025 — See all updates

Apply for repayment overpaid import duty and VAT for declarations made on the Customs Handling of Import and Export Freight (CHIEF) service.

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.

There’s a different way to apply if either:

What you’ll need

To apply for repayment in CHIEF you’ll need:

  • an EORI number starting with GB
  • 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
  • a commercial invoice that shows the value of imported goods
  • a packing list
  • transport documents — air way 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 (Bankers Automated Clearing System)

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 online 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.

Apply online in CHIEF

You must be a business to use the CHIEF online service.

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 in 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

Apply by post

If you’re a private individual or cannot use the online service use form C285 for CHIEF for declarations made on CHIEF.

You’ll need to:

  1. Get all of your information together before you start. You will fill the form in online and you cannot save your progress.

  2. Fill in form C285 for CHIEF .

  3. Print and post it to HMRC, with any relevant supporting documents, using the postal address at the end of the form.

After you apply

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

If you applied online

After we receive your application, we will:

  • post your confirmation number — you can also print or save a copy after you’ve applied
  • process your application and send our decision by post within 30 days

If you applied by post

You’ll receive a letter with your National Duty Repayment Centre reference, confirming we have received your application.

Add a team member to the Customs Trader Service

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.

Updates to this page

Published 13 September 2021
Last updated 10 June 2025 show all updates

  1. We have added the C285 CHIEF print and post form to this guide.

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

  3. Added translation

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