Claim repayment or remission of charges on rejected imports

Find out how to claim repayment or remission of customs charges paid on rejected imports using form C&E1179 and C&E1179CDS.

Who can claim

You can claim for a repayment or remission of customs charges on goods you have been charged import duties on (including import VAT) at the UK border which:

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

Treatment of import VAT

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 you are eligible to reclaim import VAT but your business is not registered for VAT, you can use form C&E1179 or C&E1179CDS to make your claim.

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.

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 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

How to claim

If you use the Customs Declaration Service to import goods, claim with form C&E1179CDS (PDF, 259 KB, 4 pages).

Claim with form C&E1179 (PDF, 234 KB, 4 pages) if you use Customs Handling of Import and Export Freight (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

Send your completed form to HMRC by either:

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 28 June 2022 + show all updates
  1. 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.

  2. The 'Who can claim' and 'How to claim' sections of the guide have been updated.

  3. The time limits for submitting a claim have been updated.

  4. First published.