Guidance

Apply for repayment or remission of import duties (C285) CHIEF

Request repayment or remission of import duties using form C285 if you used the Customs Handling of Import and Export Freight (CHIEF) system to import.

Who should apply

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

If you use the Customs Declaration Service (CDS) to import, you should complete and send form C285CDS.

When to apply

You must apply within:

  • 3 years from notification of the debt - Article 117 (debt not legally due), Article 119 (error by customs authorities) and Article 120 (special situation)
  • one year from notification of the debt - Article 118 (rejected imports)
  • 3 months from the date the customs entry was accepted - Article 174 (invalidation of declaration)

What you’ll need

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

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

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.

Apply for repayment or remission of import duties.

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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