You can claim foron agoods repaymentthat oryou’ve remissionpaid ofimport customsduties charges on goodsat the UK border. In some cases, you havemay be able to claim import VAT if you’ve been charged importit.

If dutiesyou on atclaim theHMRC UKmay border.repay Youor remit a customs debt. We can alsoeither:

• repay claim— refund an amount of import VAT.
  or export duty that’s been paid
• remit — waive the payment 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 a representative of the importer
• a customs agent
• a freight forwarder or aexpress operator — formerly fast parcel operator,operator — acting on behalf of the importer
• a private individual, importing goods for your own personal use

How to apply

If you’re VAT-registered claim overpaid import VAT in your VAT Return

If you’re VAT registered, you cannot claim overpaid VAT using the C&E1179 form or online service,services. 

You formmust C&E1179CDS,make oran formadjustment C&E1179in foryour VAT return by adjusting your input tax.

If the declaration was made in the Customs Declaration Service or CHIEF.    

If Whichever you use,have an EORI number registered to you mustor firstyour findbusiness, outclaim ifusing the online service where the declaration was mademade. onYou eithershould the:either:

• apply using the Customs Declaration Service (CDS)online
• apply using the Customs Handling of Import and Export Freight (CHIEF)

If you’re unsure, your businessagent isor VATrepresentative registeredcan tell you.

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

If youryou’re businessclaiming isfor registeredrejected forimports, VAT,you should apply using the online C&E1179 form if:

• you mustdo not usehave forman C&E1179EORI ornumber C&E1179CDSregistered to reclaimyou
• your business used state aid for import VAT.duty

If Youyou mustimport ‘at risk’ goods into Northern Ireland

For ‘at risk’ goods follow guide Apply to claim ita backrepayment onor yourremission VATof return,import byduty adjustingon your‘at inputrisk’ tax.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 orto formclaim C&E1179CDSfor toboth makeimport yourduty claim.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.

If

When theto declaration was made by an agent or representative

apply

IfThe you’retime alimit fastfor parcelsubmitting operator,a beforeclaim applyingfor you’llrepayment needof to checkimport ‘Payingduty and VAT onis:

• 3 importsyears fromfor outsideoverpayments
• 1 theyear UKfor torejected Greatimports
• 90 Britaindays andfor fromwithdrawal outsideof thean EUimport to Northern Ireland’ .
  declaration

WhenWhat toyou’ll applyneed

TheFor timeall limitclaims foryou’ll submittingneed:

• the yourmovement claimreference isnumber one(MRN)
• an yearEORI number from notification of the debtimporter foror rejectedagent imports.

  HMRC— Who canneeds extendan EORI number

• your thesecontact timeand limitsaddress ifdetails
• bank theredetails arefor exceptionalthe circumstancesperson (forreceiving example,the apayment
• the fireamount orof floodVAT haspaid destroyedto your records).

  Contact HMRC toif askyou’re forclaiming a timerefund limitof extension.

  VAT

What you’ll need

You must attachinclude any supporting documents towith 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’re claiming a proportion of the charges paid

To complete an application in the Customs Declaration Service you’ll need:

• an EORI number
• movement reference number (MRN)
• contact details
• bank details

Apply online — C&E1179 form

UseYou thewill Customsbe Declarationable Serviceto forsave your claimprogress ifand thisprint is whereor thesave declarationa wascopy made.

Makeof sure you have all your necessaryanswers. To documentsapply andyou’ll filesneed ready to upload before you start.either:

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• sign in with theyour Government Gateway user ID and password that(if you useddo tonot subscribehave toa theuser CustomsID, Declarationyou Service.can Thiscreate IDone willwhen beyou linkedfirst try to yoursign EORI number.

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problemsApply withnow this service.