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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 a representative of the importer
• a聽customs agent
• a freight forwarder or express operator 鈥� formerly fast parcel operator 鈥� acting on behalf of the importer
• a private individual, importing goods for your own personal use

How to apply

If you鈥檙e VAT-registered claim overpaid import VAT in your VAT Return

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

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

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

If you have an EORI number registered to you or your business, claim using the online service where the declaration was made. You should either:

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

If you鈥檙e unsure, your agent or representative can tell you.

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.

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

What you鈥檒l need

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

Apply by post

To claim by post for declarations made in the Customs Declaration Service, you鈥檒l need to apply using form聽聽(PDF,聽280 KB,聽4 pages).

1. Print the form.

2. Fill it in.

3. Gather supporting documents ready to send with the form.

4. Post both the form and documents to the address on page 4 of the form.

5. Or email them to customsaccountingrepayments@hmrc.gov.uk 鈥� enter 鈥楴DRC鈥� in the subject line of your email.

Email HMRC to ask for these forms in Welsh (Cymraeg).

If the declaration was made on CHIEF you can apply by post on guide Apply for repayment of import duty and VAT (CHIEF).

After you鈥檝e applied

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

If you applied by post you鈥檒l receive a letter with your National Duty Repayment Centre reference, confirming we have received your application.

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.