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HMRC internal manual

Import and National Clearance Hub Procedures

Procedures: procedure 18: claims for repayment or remission of Customs

Special instructions

Has it been found from official sources eg LBS / Supervising Office / CITEX) that the charges paid exceeded those lawfully due? If so, as far as possible prepare Form C285 on the trader’s behalf then go to item *.

Has a properly completed Form C285, together with required supporting documents including a copy of import entry been received? If not, return the claim and advise the applicant of the correct procedure. If however the trader’s claim is in writing and it contains all the required information, Form C285 is not required.

Has the claim been made within 3 years of the date the charges were entered into the accounts? And does the Claim exceed minimum amounts repayable? (INCHP06050) If not, **Reject the claim by issue of an appropriate completed C285B. Attach all the papers to the entry, update database and retain papers for 2 months in case of appeal. If no appeal is received the entry is to be sent to the DMU.

Record the claim on the database. NDRC reference number is allocated automatically.

Note: In exceptional circumstances a claim might be able to be considered under Article 120.

The 3 year period may not be extended unless it can be proved that the importer or agent was prevented by unforeseeable circumstances from submitting the application within the time limit. Claims proper to Article 120 are considered by Policy.

Does one of the following apply?

*An official error that resulted in charges being overpaid, for example:

  • where an official keying error occurred, priority must be given to processing of the refund, or
  • there were errors in arithmetic, quantity or price calculations on the invoice (or other documentary evidence) including errors made by agents or importers in the preparation of the entry, supported where appropriate by proof of the reduction of the amount originally shown, or
  • a belated claim to preference under Import Preference Guidance Notes (IPGN) (Tariff pref) section IPGN4100 and IPGN5550 has been allowed, or
  • a belated claim to quota under (Tariff Quotas Guidance), has been allowed, or
  • a belated claim to Union status under the Union Transit Manual has been allowed, or
  • a belated claim to a conditional, unconditional or re importation relief has been allowed - including where appropriate substitution of the entry, or
  • the goods were cleared against another entry:
    • the goods were either over entered or over valued due to pre-clearance
    • loss or destruction or damage or destruction, or
    • price reductions.

The other entry must be obtained and the details compared to ensure that this is the case.

Unless the earlier entry was not presented under the importers instructions the later entry is to be recorded or annotated as ‘no goods’.

Also where appropriate:

  1. Any ‘shortages’ must be satisfactorily dealt with under CICG2080.

  2. The procedures in Guidance on the Audit of Customs Values (GACV) must have been followed.

  3. Are the goods covered by the claim, liable to a lower rate of duty due for example to an incorrect classification?

  4. Have the goods been removed from the place of examination shown on the entry? If not, arrange for the goods to be examined and if appropriate, sampled and referred to Tariff Classification for a liability decision. Advise the trader what is being done is without prejudice to any eventual decision.