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UK: How to claim custom duty back successfully - Our Guide

In certain circumstances, HMRC can repay or remit (waive) a customs debt. Find out how it works and what you need to do.



HMRC can either:

  • repay — refund an amount of import or export duty that’s been paid

  • remit — waive the payment of import or export duty that has not yet been paid

HMRC may reimburse tariffs if your claim is more than £9 after that date. When are customs duties refundable? Two cases:

  • You overpaid taxes.

  • You rejected broken or substandard imports.

You may seek a refund for import tariffs (including VAT) paid at the UK border on products that:


  • faulty or damaged before customs clearance

  • Rejected imports must be claimed within a year following notice.

Duties can be refunded if...

  • You didn't accept the items because they were faulty, damaged before customs cleared them, or didn't satisfy the conditions of the contract you imported them under.

  • You haven't utilised the items enough to verify they're damaged or not as described. You haven't sold the damaged or unsatisfactory items.

  • You can't claim defective or incorrect things if you know they were sold.

Unless you're a VAT-registered firm, you can't reclaim customs duties on VAT-charged items. If you're not VAT-registered, the vendor or online marketplace should reimburse the VAT.


Application


Form C&E1179 must be submitted 48 hours before re-exporting or discarding goods.

Attach any necessary documentation, such as:

  • copy of import invoice entitlement evidence

  • a spreadsheet for calculating a percentage of paid charges

Download it here:

Claim for Repyament or Remission of Import Duty UK
.pdf
Download PDF • 265KB

Claim for:


Anti-dumping, CAP, and import duties

Taxes on rejected imports


Send HMRC your form by:

Emailing customsaccountingrepayments@hmrc.gov.uk or we can do it for you. Get in touch,


After applying, you'll get a letter with your National Duty Repayment Centre reference verifying your application. Your application will be processed within 30 days.


Download more guidance


Refunds and waivers on customs debt by HMRC - GOV.UK
.pdf
Download PDF • 133KB

Claim repayment or remission of charges on rejected imports - GOV.UK
.pdf
Download PDF • 118KB

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