Apply for a voluntary clearance amendment (underpayment)

Tell HMRC about voluntary underpayments arising on import of goods.

Who should claim

Find out how to make a voluntary disclosure of underpayments arising on the import of goods. This will result in a charge (C18) being raised for the extra duty or VAT due.

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.

You can make adjustments on your VAT Return.

What you’ll need

You’ll need certain procedure code information to make a voluntary disclosure of underpayments arising on the import of goods. This includes:

You’ll need the name, address, telephone number and EORI number of the:

For the commodity code, you must include the:

You’ll also need any underpayment details such as the amount of any duty or VAT paid already. In addition, you’ll need details of any:

  • amount of duty or VAT owed to HMRC
  • other amounts owed to HMRC

Apply for a voluntary clearance amendment

Make sure you have all your necessary documents and files ready to submit with your disclosure.

You’ll need to 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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  1. Check if you need to follow this process

    Follow these steps if you're moving goods permanently to:

    • England, Wales or Scotland (Great Britain) from a country outside the UK
    • Northern Ireland from a country outside the UK and the EU

    What you need to do is different if you are:

  2. Get your business ready to import

    You need an Economic Operators Registration and Identification number (EORI number) that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI number that does not start with GB.

    If you move goods to or from Northern Ireland, you may need one that starts with XI.

    If you store goods in the UK for sellers outside the UK, you may need to apply to the Fulfilment House Due Diligence Scheme.

    There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

  3. Check the business sending you the goods can export to the UK

    The business sending you the goods may need:

    • to make an export declaration in their country
    • licences or certificates to send goods to the UK

    Check whoever is sending the goods is able to export them from their country.

  4. Most businesses that import goods use a transporter or customs agent.

  5. Find out the commodity code for your goods

    You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence.

    Your customs agent or transporter might be able to help you with this.

  6. Work out the value of your goods

    When you make your import declaration, you’ll need to include the value of your goods - this helps work out how much duty and VAT you’ll need to pay.

  7. Find out if you can reduce your Customs Duty

    You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from.

    Some goods qualify for suspended or reduced Customs Duty under 'UK duty suspensions' or 'autonomous tariff quotas'.

    You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.

  8. Find out if you can delay your Customs Duty

    You may be able to delay sending information about goods or paying Customs Duty.

  9. Check if you need a licence or certificate for your goods

    There are special rules and you may need to get licences or certificates if you are importing any of the following:

  10. Check the labelling, marking and marketing rules

  11. Get your goods through customs

    If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.

  12. If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your Import VAT Certificate (C79).

  13. If you paid the wrong amount of duty or rejected the goods

    If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.

    If you paid too little Customs Duty or import VAT, report it to HMRC.

  14. If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.

Original source Apply for a voluntary clearance amendment (underpayment)

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