Tell HMRC about an underpayment of Customs Duty or import VAT
Use this service to disclose an underpayment of Customs Duty, excise duty or import VAT on an import declaration (entry) made using CHIEF.
If you’ve previously told us about underpaid Customs Duty or import VAT and you need to send us more information about your disclosure you can use this service. You’ll need to have your disclosure reference number.
If postponed VAT accounting (also known as method of payment type ‘G’) was selected as the method of payment on the original import declaration, you should account for the underpaid import VAT on your VAT Return. Do not use this service, even if this payment method was selected in error.
If you need to pay duty or taxes on goods that were not declared to customs, you cannot use this service. For advice you should email npcc@hmrc.gov.uk.
Before you start
You’ll need to:
- identify the errors on your original import declaration
- calculate the amount of customs duties, excise duty and import VAT you should have paid
What you’ll need
Information about the import declaration or declarations
You will need to provide the:
- Entry Processing Unit (EPU) number
- entry number
- entry date
- original Customs Procedure Code (CPC)
You can find this information on the import declaration (C88 or Single Administrative Document), or the E2 remittance advice from the Customs Handling of Import and Export Freight system (CHIEF).
What and how much was underpaid
You’ll need to tell us the amount that was paid to HMRC and the amount that should have been paid to HMRC for each of the following that were underpaid:
- import VAT (B00)
- Customs Duty (A00)
- excise duty
- Additional Duty (A20)
- Definitive Anti-Dumping Duty (A30)
- Provisional Anti-Dumping Duty (A35)
- Definitive Countervailing Duty (A40)
- Provisional Countervailing Duty (A45)
- Customs Duty on Agricultural Products (A10)
- Compensatory Duty (D10)
You must also provide the calculations that show the amount of tax or duty that should have been paid.
If you are offsetting a Customs Duty (A00) overpayment against an Additional Duty (A20) underpayment (or the other way round), email the C18 team at npcc@hmrc.gov.uk.
Reason for the underpayment
For underpaid tax or duty, you’ll need to tell us what information was wrong on the import declaration.
Disclosing underpaid tax and duty for multiple import declarations
You can include underpayments from multiple import declarations by the same importer in one disclosure.
Deferment account details
If you are paying by deferment account, you will need to supply the deferment account number. Where it is not your own deferment account you will need to have either a:
- standing authority as indicated on CHIEF
- document provided by the owner of the deferment account giving you permission to use it — this must be dated after the import declaration was made
Disclosing underpaid import tax or duty on behalf of an importer
If you are acting on behalf of an importer you must tell us:
- the importer’s Economic Operators Registration and Identification (EORI) number (if they have one)
- the importer’s trading name
- whether they are VAT registered
- their address so that we can send them a copy of the demand note
How to disclose
You’ll need a Government Gateway user ID and password. This should be:
- the same user ID used to access other customs services such as ‘Get an EORI number’
- the user ID you use for your business
- an organisation or individual type account - you cannot access this service with an agent type Government Gateway user ID
If you or your organisation does not have this user ID you can create a new user ID from the sign in page. When asked for the account type select either ‘organisation’ or ‘individual’, do not select ‘agent’.
If this is the first time you have signed in, you may be asked to subscribe to Customs Trader Services. You’ll only be asked to do this once. You’ll need to have an an administrator Government Gateway user to set up the subscription for an organisation.
You need to complete the disclosure in one go. You cannot save your answers and return later.
After you’ve disclosed
If we agree with the calculations you’ve provided, HMRC will send you a C18 Post Clearance Demand Note in the post within 14 days.
This will confirm what you owe and, if you have not paid by deferment, will tell you how to pay.
You must pay within 10 days of receiving the demand note or you’ll be charged interest.
If you’ve paid too much import VAT or customs duties apply for repayment of import duties or import VAT.
If you have any questions or have not received the demand note within 14 days email npcc@hmrc.gov.uk.