Guidance

Claim repayment or remission of charges on rejected imports (C&E1179)

Find out how to claim repayment or remission of customs charges paid on rejected imports.

Who should claim

You should claim if you want a repayment or remission of customs charges on goods which:

  • do not meet the conditions of their contract
  • are defective
  • are damaged before customs clearance

When to apply

You must submit your claim one year from notification of the debt for rejected imports.

HMRC can extend these time limits if there are exceptional circumstances, for example, a fire or flood has destroyed your records.

Contact HMRC to ask for an extension.

What you’ll need

You attach any supporting documents to the form, 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

How to claim

If you use Customs Declaration Service to import, claim using form C&E1179 CDS (PDF, 259KB, 4 pages).

If you use Customs Handling of Import and Export Freight (CHIEF) to Import and want to claim for:

  • import duty
  • Common Agricultural Policy (CAP) and anti dumping duty charges
  • VAT and excise duty paid on rejected imports

Claim using form C&E1179 (PDF, 234KB, 4 pages).

Email HMRC to ask for these forms in Welsh (Cymraeg).

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 8 July 2020
Last updated 25 August 2020 + show all updates
  1. The time limits for submitting a claim have been updated.

  2. First published.