How to claim a repayment of import duty and VAT if you've overpaid
Check time limits and how to claim for your circumstances as an importer, agent or express operator. Use the Customs Declaration Service or form C285 as an individual.
You can claim for repayment if you’ve overpaid import duty and VAT. In some cases you may also be able to claim if you’ve overpaid import VAT or excise duty.
There’s a different way to claim for rejected imports.
Who can apply
You can make a claim if you are:
- an importer or their representative
- a customs agent
- a freight forwarder or express operator — formerly fast parcel operator — acting on behalf of the importer
- a private individual importing goods for your own personal use
When to apply
The time limit for submitting a claim for repayment of overpaid duty and VAT is:
- 3 years for overpayments
- 1 year for rejected imports
- 90 days for withdrawal of a customs declaration
Read ‘Check the regulations’ in this guide for exception to these time limits.
How to apply
You must apply using the appropriate method for your particular circumstances. You may need to claim for VAT and import duty separately.
You must claim:
- import VAT by making an adjustment in your VAT return, if you’re VAT registered
- in the Customs Declaration service — if you have an EORI number and this is where the declaration was made
- in Customs Handling of Import and Export Freight (CHIEF) — if you have an EORI number and this is where the declaration was made
You must claim using online form C285:
- if you do not have a registered EORI number
- if you’re a private individual
- for import VAT if you’re not VAT registered and do not have an EORI number
- for repayments or to correct declarations under the Customs Duty Waiver Scheme
- in relation to ‘at risk’ goods moved into Northern Ireland
Claim overpaid import VAT in your VAT Return if you’re VAT-registered
If you’re VAT registered, you cannot reclaim overpaid import VAT using the C285 form or the online services.
You must make an adjustment in your VAT return by:
- using your VAT Return to reduce the amount of output tax due in Box 1
- keeping records to support your claim
You cannot recover it as input tax — overpaid import VAT is not due to HMRC.
If you import ‘at risk’ goods into Northern Ireland
For ‘at risk’ goods follow guide ‘Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland’.
Check the regulations for exceptions
For goods you imported into:
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Great Britain (England, Scotland or Wales) apply under the Customs (Import Duty) (EU Exit) Regulations 2018
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Northern Ireland, apply under the Union Customs Code regulation 952/2013
What you need — Customs Declaration Service
For all claims
You’ll need:
- an EORI number
- a Movement Reference Number (MRN)
- your contact and address details
- the bank details of the person receiving the repayment
For overpayment claims
You’ll need:
- a commercial invoice that shows the value of imported goods
- the amount that should have been paid to HMRC
The following are optional:
- a packing list
- the transport documents — air waybill or bill of lading
For rejected imports claims
You’ll need any supporting documents, 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
Find out how to upload documents to the Customs Declaration Service.
Apply online — Customs Declaration Service
Apply if you have an EORI number and this is where the declaration was made.
Make sure you have all your necessary documents and files ready to upload before you start.
You’ll need to either:
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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
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use your email address to get a confirmation code that you can use to sign in
If you do not have a user ID, you can create one when you first try to sign in.
Online services may be slow during busy times. Check if there are any problems with this service.
What you’ll need — C285 form
To claim a repayment of overpaid import duty and VAT you’ll need:
- the movement reference number (MRN)
- an EORI number if you are making a claim under the Customs Duty Waiver Scheme — Who needs an EORI number
- your contact and address details
- bank details for the person receiving the payment
- VAT paid to HMRC if you’re claiming a refund of VAT
You may need supporting evidence, such as:
- a commercial invoice or receipt confirming the value of the goods
- a packing list
- the transport documents — air waybill or bill of lading
Apply online — C285 form
You will be able to save your progress and print or save a copy of your answers.
To apply you’ll need to either:
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sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
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use your email address to get a confirmation code that you can use to sign in
After you’ve applied
HMRC will aim to make a decision on your claim within 30 days. We may contact you to ask for more information if needed.
If your claim is approved we will send you details about when to expect the refund.
After you’ve applied — Customs Declaration Service
To view the status of your claim sign in with your Government Gateway ID to access your claims dashboard.
After you’ve applied — C285 form
If you applied using the C285 form, you’ll get an email from HMRC confirming your submission reference.
Updates to this page
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Welsh translation added.
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We have clarified how to apply for your circumstances and what to do if you're VAT registered.
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You can no longer claim by post for declarations made on the Customs Declaration Service.
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Customs duty waiver repayments online form has been added.
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We have clarified how to reclaim a repayment of VAT if you're VAT registered.
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A new online service for overpayment claims for declarations made in the Customs Declaration Service has been added.
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Information about what to do if you think you may be entitled to a repayment of customs duty following a review by the Trade Remedies Authority has been added.
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This guide has been updated to confirm that VAT-registered importers cannot use form C285 to reclaim overpayments of import VAT and the section on overpaid Customs Duty on imports from Cambodia and Myanmar has been removed.
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Added information on 'Overpaid Customs Duty on imports from Cambodia and Myanmar'.
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First published.