Guidance

Apply for a voluntary clearance amendment (underpayment) (C2001)

Tell HMRC about voluntary underpayments arising on import of goods.

From:
HM Revenue & Customs
Published
8 July 2020
Last updated
216 OctoberFebruary 20232024 — See all updates

Who should claim

Use the C2001 to make a voluntary disclosure of underpayments arising on the import of goods. This will result in a charge (C18) being raised for the extra duty or VAT due.

If you account for import VAT on your VAT Return you should not use the C2001.

If postponed VAT accounting (also known as method of payment type ‘G’) was selected as the method of payment on the original import declaration, you should account for the underpaid import VAT on your VAT Return. Do not use this service, even if this payment method was selected in error.

You can make adjustments on your VAT Return.

What you’ll need

If you use the Customs Handling of Import and Export Freight (CHIEF) system to import

You’ll need certain information. For the Customs Procedure Code (CPC), this includes:

  • the original CPC
  • the revised CPC, if it’s changed
  • details of the amendment

You’ll need the name, address, email address, telephone number and VAT registration number of the:

  • importer
  • representative

For the commodity code, you must include the:

  • item number
  • box number
  • entry number
  • amended entry number

You’ll also need any underpayment details such as the amount of any duty or VAT paid already. In addition, you’ll need details of any:

  • amount of duty or VAT owed to HMRC
  • other amounts paid
  • other amounts owed to HMRC

If you use the Customs Declaration Service to import

You’ll need certain information for Procedure Codes, this includes:

  • the original Procedure Code and Additional Procedure Codes
  • the revised Procedure Code and Additional Procedure Codes, if changed
  • details of the amendment

You’ll need the name, address, telephone number and Economic Operators Registration Identification (EORI) number of the:

  • importer
  • representative

For the commodity code, you must include the:

  • item number
  • data element number
  • movement reference number (MRN)

You’ll also need any underpayment details such as the amount of any duty or VAT paid already. In addition, you’ll need details of any:

  • amount of duty or VAT owed to HMRC
  • other amounts paid
  • other amounts owed to HMRC

How to apply

Make sure you have all your necessary documents and files ready to submit with your disclosure.

If you used CHIEF to import

You can apply using our C2001 online service Tell HMRC about an underpayment of Customs Duty or import VAT service.

If you decide not to use the online service you can apply using form C2001 (PDF, 133 KB, 3 pages).

If you used Customs Declaration Service to import

You’ll need to apply using form C2001CDS (PDF, 143136 KB, 34 pages).

Published 8 July 2020
Last updated 216 OctoberFebruary 20232024 + show all updates

  1. The C2001CDS form has been updated.

  2. Forms C2001 and C2001CDS have been updated.

  3. We have updated the PDF document titled ‘C2001CDS’

  4. The C2001 has been updated with a field for importers and representatives to input email addresses.

  5. Information about how you can apply for a voluntary clearance amendment (underpayment) if you use CHIEF to import goods has been updated.

  6. The C2001CDS form has been updated and a Welsh translation of the guide has been added.

  7. The C2001 and C2001CDS forms have been updated.

  8. We have updated the page to confirm that if you account for import VAT on your VAT return you should not use form C2001. You can make adjustments on your VAT return.

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