Claim repayment or remission of charges on rejected imports
Use the Customs Declaration Service to claim back import duty and VAT on damaged imports, or form C&E1179 for Customs Handling of Import and Export Freight (CHIEF).
You can claim for a repayment or remission of customs charges on goods you have been charged import duties on at the UK border. You can also claim import VAT.
You can claim on goods which:
- do not meet the conditions of their contract
- are defective
- are damaged before customs clearance
Who can apply
You can make a claim if you are:
- an importer or a representative of the importer
- a customs agent
- a freight forwarder or a fast parcel operator, acting on behalf of the importer
How to apply
You may be able to apply using the online service, form C&E1179CDS, or form C&E1179 for CHIEF. Whichever you use, you must first find out if the declaration was made on either the:
- Customs Declaration Service (CDS)
- Customs Handling of Import and Export Freight (CHIEF)
If your business is VAT registered
If your business is registered for VAT, you must not use form C&E1179 or C&E1179CDS to reclaim import VAT. You must claim it back on your VAT return, by adjusting your input tax.
If your business is not VAT registered
If you are eligible to reclaim import VAT but your business is not registered for VAT, you can use form C&E1179 or form C&E1179CDS to make your claim.
If you paid VAT at the point of sale
If you were charged VAT at the point of sale, the seller or online marketplace you purchased the goods from should refund the VAT element.
If the declaration was made by an agent or representative
If you’re a fast parcel operator, before applying you’ll need to check ‘Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland’ .
When to apply
The time limit for submitting your claim is 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 a time limit extension.
What you’ll need
You must 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
To complete an application in the Customs Declaration Service you’ll need:
- an EORI number
- movement reference number (MRN)
- contact details
- bank details
Apply online
Use the Customs Declaration Service for your claim if this is where the declaration was made.
Make sure you have all your necessary documents and files ready to upload before you start.
Sign in with the Government Gateway user ID and password that you used to subscribe to the Customs Declaration Service. This ID will be linked to your EORI number.
Online services may be slow during busy times. Check if there are any problems with this service.
Apply by post
If you made your declaration on the Customs Declaration Service
If you used the Customs Declaration Service to import goods, claim with form .
If you made your declaration on CHIEF
Claim with form if you use CHIEF to import goods, and want to claim for:
- import duty
- Common Agricultural Policy and anti-dumping duty charges
- VAT and excise duty paid on rejected imports
How to use both forms
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Print the form.
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Fill it in.
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Gather supporting documents ready to send with the form.
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Post both the form and documents to the address on page 3 of the form.
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Or email them to customsaccountingrepayments@hmrc.gov.uk — enter ‘NDRC’ in the subject line of your email.
Email HMRC to ask for these forms in Welsh (Cymraeg).
After you’ve applied
If you applied online in the Customs Declaration Service
You’ll get an email from HMRC confirming your claim and the movement reference numbers you’ve used.
HMRC may contact you to ask for more information if needed.
If you applied by post
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.
Updates to this page
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A new online service for repayment or remission claims for declarations made in the Customs Declaration Service has been added.
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Form C&E1179CDS has been updated.
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A section on treatment of import VAT has been added to clarify that VAT-registered businesses are not eligible to use form C&E1179 or C&E1179CDS for recovering import VAT paid on rejected goods and instead must always use their VAT return.
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The 'Who can claim' and 'How to claim' sections of the guide have been updated.
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The time limits for submitting a claim have been updated.
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First published.