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You can claim on goods that you鈥檝e paid import duties on at the UK border. In some cases, you may be able to claim import VAT if you鈥檝e been charged it.

If you claim HMRC may repay or remit a customs debt. We can either:

• repay 鈥� refund an amount of import or export duty that鈥檚 been paid
• remit 鈥� waive the payment聽of import or export duty that has not yet been paid

You can claim on goods which:

• do not meet the conditions of their contract
• are defective
• are damaged before customs clearance

Who can apply

You can make a claim if you are:

• an importer or their representative
• a聽customs agent
• a freight forwarder or express operator acting on behalf of the importer
• a private individual, importing goods for your own personal use

When to apply

The time limit for submitting a claim for repayment of import duty and VAT is:

• 3 years for overpayments
• 1 year for rejected imports
• 90 days for withdrawal of an import declaration

How to apply

You must claim:

• import VAT by making an adjustment in your VAT return, if you鈥檙e VAT registered
• in the Customs Declaration service 鈥� if you have an EORI number and this is where the declaration was made
• in Customs Handling of Import and Export Freight (CHIEF) 鈥� if you have an EORI number and this is where the declaration was made

You must claim using online form C&E1179:

• if you do not have an EORI number registered to you
• if you鈥檙e a private individual
• for import VAT if you鈥檙e not VAT registered and do not have an EORI
• for repayments or to correct declarations under the Customs Duty Waiver Scheme

Claim overpaid import VAT in your VAT Return if you鈥檙e VAT-registered

If you鈥檙e VAT registered, you cannot claim overpaid VAT using the C&E1179 form or the online services.听

You must make an adjustment in your VAT Return by adjusting your input tax.

If you do not have an EORI number or used state aid

If you鈥檙e claiming for rejected imports, you should apply using the online C&E1179 form if:

• you do not have an EORI number registered to you
• your business used state aid for import duty

If you import 鈥榓t risk鈥� goods into Northern Ireland

For 鈥榓t risk鈥� goods follow guide Apply to claim a repayment or remission of import duty on 鈥榓t risk鈥� goods brought into Northern Ireland.

If your business is not VAT registered

If you are eligible to reclaim import VAT but your business is not registered for VAT, you can use form C&E1179 to claim for both import duty and VAT.

If you paid VAT at the point of sale

If you were charged VAT at the point of sale, the seller or online marketplace you purchased the goods from should refund the VAT element.

What you鈥檒l need 鈥� Customs Declaration Service

For all claims

You鈥檒l need:

• an EORI 苍耻尘产别谤听
• the movement reference number (MRN)
• your contact and address details聽
• the bank details聽of the person receiving the repayment

For overpayment claims

• a commercial invoice that shows the value of imported goods聽
• the amount that should have been paid to HMRC聽

The following are optional:

• a packing list聽
• the transport documents 鈥� air waybill or bill of lading

For rejected imports claims

You鈥檒l need any supporting documents, such as:聽

• a copy of the import invoice聽
• documentary proof of entitlement聽
• a calculation worksheet if you鈥檙e claiming a proportion of the charges paid聽

Find out how to upload documents to the Customs Declaration Service.

Apply online 鈥� Customs Declaration Service聽聽

Apply if you have an EORI number and this is where the declaration was made.听

Make sure you have all your necessary documents and files ready to upload before you start.听

You鈥檒l need to either:聽

• sign in with the Government Gateway user ID and password that you used to subscribe to the Customs Declaration Service 鈥� this ID will be linked to your EORI 苍耻尘产别谤听聽

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

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

Online services may be slow during busy times. Check if there are any problems with this service.听

What you鈥檒l need 鈥� C&E1179 form

For all claims you鈥檒l need:

• the movement reference number (MRN)
• an EORI number from the importer or agent 鈥斅�Who needs an聽EORI听苍耻尘产别谤
• your contact and address details
• bank details for the person receiving the payment
• the amount of VAT paid to HMRC if you鈥檙e claiming a refund of VAT

You must include supporting documents with the form, such as:

• a copy of the import invoice confirming the value of the goods
• documentary proof of entitlement
• a calculation worksheet if you鈥檙e claiming a proportion of the charges paid

Apply online 鈥� C&E1179 form

You will be able to save your progress and print or save a copy of your answers.

To apply you鈥檒l 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

After you鈥檝e 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鈥檝e applied 鈥� Customs Declaration Service

To sign in with your Government Gateway ID to access your claims dashboard.

After you鈥檝e applied 鈥� C&E1179

If you applied using the C&E1179 online form, you鈥檒l get an email from HMRC confirming your submission reference.