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In certain circumstances HMRC can repay or remit (waive) 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 of import or export duty that has not yet been paid

Who can apply听

You can apply for a repayment in the Customs Declaration Service if this was where the declaration was made. You must have an EORI number and be one of the following:听听

• an importer or their representative听
• a customs agent听
• a freight forwarder听or an express operator 鈥� formerly fast parcel operator 鈥� acting on behalf of the importer

When you must use a different way to apply

If the following criteria apply, there鈥檚 a different way to claim for your circumstances. Do not use the Custom Declaration Service if:

• you want a VAT repayment and you鈥檙e VAT-registered 鈥� claim in your VAT Return instead
• you do not have an EORI number
• you made a declaration on CHIEF apply in CHIEF
• you鈥檙e applying:
  • in relation to a claim made under the Customs Duty Waiver Scheme
  • in relation to at risk goods moved into Northern Ireland

If you do not have an EORI number

If you do not have a registered EORI number claim by using these forms. For:听

• overpayments 鈥� use online form C285听

• rejected imports 鈥� claim a repayment or a remission by post (C&E1179)听

When to apply

Before you apply check the following time limits for submitting a claim. You must apply within:

• 3 years for overpayments
• 1 year for rejected imports
• 90 days for withdrawal of a customs declaration

What you鈥檒l need听

Make sure you have all your necessary documents and files ready to upload to the Customs Declaration Service before you start.听听

For all claims

You鈥檒l need:

• an EORI number听
• a Movement Reference Number (MRN)
• your contact and address details听
• the bank details听of the person receiving the repayment

听For overpayment claims

You鈥檒l need:

• a commercial invoice that shows the value of imported goods听
• a packing list听
• the transport documents 鈥� air waybill or bill of lading听
• the amount that should have been paid to HMRC听

For rejected imports claims

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

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

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

Apply in the Customs Declaration Service听听

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:听

• 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 number听听

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

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

After you鈥檝e applied听听

You鈥檒l get an email from HMRC confirming your claim and your reference number.听

HMRC will aim to make a decision on your claim within 30 days. We may contact you to ask for more information if needed.听

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