HMRC Guidance: Apply for repayment or remission of import duties (C285)

Find out which service to use for import declarations made on the Customs Declaration Service or Customs Handling of Import and Export Freight (CHIEF).

You can claim for repayment if you’ve overpaid import duty and VAT.

You may be able to use our new service or apply on form C285. First, you’ll need to check if the declaration was made on either:

• CHIEF — you may be able to apply using our new service
• Customs Declaration Service — apply on form C285CDS

If you’re unsure you can ask your agent or representative to confirm which service the declaration was made on.

In some cases you may be able to claim for repayment if you’ve overpaid excise duty.

Contents

1. Who can apply
2. When to apply
3. What you’ll need
4. Apply on our new service for CHIEF
5. Claim on form C285

Source gov.uk