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 acting on behalf of the importer
• a private individual importing goods for your own personal use and the goods were not delivered by Parcelforce or Royal Mail

For goods delivered by Parcelforce or Royal Mail, complete form BOR286.

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 an import declaration

Read ‘Check the regulations’ in this guide for exception to these time limits.

How to apply

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 an EORI number registered to you
• 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:

• Great Britain (England, Scotland or Wales) apply under the Customs (Import Duty) (EU Exit) Regulations 2018

• 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)
• payment details for a UK bank account (sort code, account number and name)

 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 
• 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: 

If you do not have a user ID, you can create one when you first try to sign in. 

Start now

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 from the importer or agent — Who needs an EORI number
• an EORI number if you’re making a claim under the Customs Duty Waiver Scheme
• payment details for a UK bank account (sort code, account number and name)
• 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:

• 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)

• use your email address to get a confirmation code that you can use to sign in

Apply online C285

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.