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.

You can make adjustments on your VAT Return.

What you’ll need

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

You’ll need certain information. For the Customscustoms Procedureprocedure Codecode, (CPC), this includes:

• the original CPC customs procedure code
• the revised CPC,customs procedure code, 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 Procedureprocedure Codes,codes, this includes:

• the original Procedureprocedure Codecode and Additionaladditional Procedureprocedure Codescodes
• the revised Procedureprocedure Codecode and Additionaladditional Procedureprocedure Codes,codes, if changed
• details of the amendment

You’ll need the name, address, telephone number and 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 Customs Declaration Service to import

Claim online

To claim online you’ll need to apply using form C2001.

Claim by post

To claim by post you’ll need to apply using form C2001-CDS. This form can only be used until 31 May 2025.

C2001CDS

PDF, 122 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.

C2001 (

PDF, 133 KB, 3 pages).

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you useduse Customsassistive Declarationtechnology Service(such toas import

You’lla screen reader) and need toa applyversion usingof formthis C2001CDS (PDF,document 136in KB,a 4more pages)accessible format, please email different.format@hmrc.gov.uk.

Please tell us what format you need. It will help us if you say what assistive technology you use.