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:
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.
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