Guidance

Apply for repayment or remission of import duties (C285)

How to apply for repayment or remission of import duties using form C285.

Who should apply

You should apply if you need to ask for repayment or remission of import duties.

When to apply

You need to apply within either:

  • 3 years from notification of the debt
  • one year from notification of the debt
  • 3 months from the date the customs entry was accepted

If you have applied before or after the 1 January 2021, you should check the legislation to find out more about applying for repayment or remission of import duties.

Time of applying Legislation when applying before the EU transition period Legislation when applying after the transition period from 1 January 2021 (Customs Import Duty, EU Exit Regulations)
3 years from notification of the debt Article 116 - Regulation 46 (interpretation), Regulation 47 (Reduced duty cases), Regulation 59

Article 117- Regulation 50 (Lower rate of duty available)

Article 119 - Regulation 48 (Incorrect amount of duty applied)

Article 120 - Regulation 52 (Just and equitable)
Time periods for applications

Interpretation

Reduced duty cases

Lower rate of duty available

Incorrect amount of import duty



Just and equitable reduction
One year from notification of the debt Article 118 - Regulation 51 (Defective and non-compliant chargeable goods) Defective and non-compliant chargeable goods
3 months from the date the customs entry was accepted Article 174 (invalidation of declaration) Withdrawal of a Customs declaration

Schedule 1 Paragraph 16

Find out more about Union Customs Code (UCC) legislation for applications made before the EU transition period.

What you’ll need

If you use Customs Handling of Import and Export Freight (CHIEF) system to import

You’ll need:

  • your VAT registration number, if you have one, this is a 9 digit reference number issued by HMRC when you (or your client) registered for VAT, for example 123456789
  • your registration subsidiary reference number, if you have one
  • the entry processing unit number of the goods
  • the entry number of the goods
  • the Combined Nomenclature code of the goods
  • the commodity code for amended case, if you have one
  • the tariff quote serial number, if you have one

You’ll need to provide supporting evidence for you claim. This can include:

  • C88/E2
  • substitute entry
  • original preference certificate
  • VAT disclaimers
  • invoice (this must be a commercial invoice, not a pro forma)
  • airway bill
  • authority from importer for representative to be repaid

If you use Customs Declaration Service to import

You’ll need:

  • an EORI number
  • registration subsidiary reference number, if you have one
  • a movement reference number (MRN)
  • Combined Nomenclature code of the goods
  • commodity code for amended case, if you have one
  • tariff quote serial number, if you have one

You’ll need to provide supporting evidence for your claim. This can include:

  • CDS Declaration and Notification of clearance
  • substitute entry
  • original preference certificate
  • VAT disclaimers
  • invoice (this must be a commercial invoice, not a pro forma)
  • airway bill
  • authority from importer for representative to be repaid

How to apply

If you’re a Fast Parcel Operator (FPO), you’ll need to check FPOs reclaiming import VAT on returned goods (CIP2) before using this form.

If use CHIEF to import use form C285 to Apply for repayment or remission of import duties.

If use CDS to import use form C285CDS to Apply for repayment or remission of import duties.

Email HMRC to ask for this form in Welsh (Cymraeg).

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.

Send your completed form, and any relevant documents to the address shown on the form.

After you’ve applied

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

You’ll then find out the outcome of your application within 30 working days.

Published 31 October 2019
Last updated 21 January 2021 + show all updates
  1. Information about applying for repayment or remission of import duties after the transition period from the 1 January 2021 has been added.

  2. First published.