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.
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.
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.