UK: Repayment or remission of customs charges - HOW TO GUIDE
- Arne Mielken
- Oct 3, 2023
- 2 min read
If you are in the UK and wish to claim a refund or exemption from customs charges, here is what you need to do.
Who can claim
If you have been charged import duties (including import VAT) on goods at the UK border that do not meet contract conditions, are defective, or were damaged before customs clearance, you may be eligible for a repayment or remission of customs charges.
If your business is registered for VAT, do not use form C&E1179 or C&E1179CDS to reclaim import VAT. Instead, claim it back on your VAT return by adjusting your input tax. However, if your business is not registered for VAT but you are eligible to reclaim import VAT, you can use form C&E1179CDS to make your claim.
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
If your imports have been rejected, you have one year from the date of debt notification to submit your claim. However, if there are exceptional circumstances like loss of records due to fire or flood, HMRC can extend this time limit. To request for an extension, reach out to HMRC. We can do that for you, too.
What you’ll need
You need to attach supporting documents to the form, including a copy of the import invoice, documentary proof of entitlement, and a calculation worksheet if claiming a proportion of charges paid.
How to claim
If you're importing goods using the Customs Declaration Service, make your claim using the C&E1179CDS form. On the other hand, if you're using the Customs Handling of Import and Export Freight (CHIEF) to import goods and want to claim for import duty, Common Agricultural Policy and anti-dumping duty charges, as well as VAT and excise duty paid on rejected imports, submit the C&E1179 form to HMRC. You can send your completed form by either mailing it to the address provided on page 3 of the form or emailing it to customsaccountingrepayments@hmrc.gov.uk. Remember to include 'NDRC' in the subject line of your email.
After you’ve applied
You will receive a confirmation letter with your reference number from the National Duty Repayment Centre. The outcome of your application will be communicated to you within 30 working days.
Comments