Claiming overpaid import duty or VAT

If you have overpaid import duty or VAT, you may be eligible to claim a repayment from HMRC.

This applies to importers, their agents, customs representatives, freight forwarders, express operators and private individuals importing goods for personal use. The method of claiming depends on your status and the nature of the transaction.

VAT-registered businesses should make an adjustment to their VAT Return in order to make a claim (and keep records to support the claim). Private individuals, those without a VAT or EORI number and claimants under the Customs Duty Waiver Scheme should use the C285 claim form to submit their claim. In other cases, repayment applications should be submitted via the Customs Declaration Service or CHIEF, depending on which platform was used for the original customs declaration.

Claims must be submitted within 3 years for overpayments, 1 year for rejected imports and within 90 days for withdrawal of a customs declaration. There is a separate process for 'at risk' goods imported into Northern Ireland.

If you want to chat to us about VAT, give our expert and friendly team a call on 01380 723692 or email us here.