Update Jan 8, 2025: You can no longer claim by post for declarations made on the Customs Declaration Service.
- Eligibility: Claims can be made by importers, agents, freight forwarders, or private individuals for overpaid import duty and VAT.
- Application Process: Use the Customs Declaration Service (CDS) or Customs Handling of Import and Export Freight (CHIEF) online services, or form C285 depending on the declaration method.
- Claim Requirements: Necessary documentation includes movement reference number, EORI number, commercial invoice, packing list, transport documents, and bank details. Additional forms may be required based on the claim type.
- Time Limits: Claims must be submitted within 3 years for overpayments, 1 year for rejected imports, and 3 months for invalidation of a customs entry.
- Post-Application: Applicants will receive confirmation via email or letter, and HMRC may request further information if needed.
Source gov,uk
