You find out weeks later that a shipment was declared under the wrong commodity code, or with a value that included costs it should not have. The duty is paid, the goods are sold — is the money gone? Not necessarily. Form C285 and its online equivalent in the Customs Declaration Service (CDS) are HMRC’s route to reclaim overpaid customs duty in the UK. This guide explains who can claim, the deadlines, what evidence HMRC asks for and where import VAT fits in.
When HMRC repays or waives customs duty
HMRC’s guidance on refunds and waivers lists the main situations in which duty can be repaid (or, if not yet paid, remitted):
- you paid duties that were not due — for example, an overpayment;
- you rejected goods because they were defective, damaged before customs clearance, or not compliant with the terms of the contract;
- the debt resulted from an error by the customs authorities that you could not reasonably have identified;
- you paid the duties but asked HMRC to invalidate the customs declaration.
In practice, an overpayment usually starts with a mistake in the declaration itself: a commodity code carrying a higher rate than the correct one, a customs value that was too high, or a preferential rate that applied but was not claimed. Getting these right first time is cheaper than reclaiming later — our guide to customs valuation methods for UK imports covers the value side.
C285 or the CDS online service?
The route is not a free choice — HMRC sets it by your circumstances. If you have an EORI number and the import declaration was made in CDS, you must claim in the Customs Declaration Service, signing in with your Government Gateway user ID (or an email confirmation code). You must use the online form C285 instead if:
- you do not have an EORI number registered to you;
- you are a private individual;
- you are claiming import VAT, are not VAT registered and have no EORI number;
- the claim concerns the Customs Duty Waiver Scheme.
Two cases have their own route: rejected imports are claimed through a separate process (online form C&E1179 or CDS) — check HMRC’s rejected-imports guidance for timing before the goods are re-exported or destroyed; and goods delivered by Parcelforce or Royal Mail are handled on form BOR286.
Easy Clearance has a Polish-language walkthrough of the C285 procedure for reclaiming duty in the UK for importers working in both languages.
Who can submit a claim
According to HMRC, you can apply if you are:
- the importer or their representative;
- a customs agent;
- a freight forwarder or express operator acting on behalf of the importer;
- a private individual importing goods for personal use that were not delivered by Parcelforce or Royal Mail.
The C285 form asks for an EORI number from the importer or agent. One practical constraint matters for overseas businesses: HMRC states that repayments of import duty and VAT can only be made to a UK bank account. A Polish or German company without one should plan how the money will be received before filing.
Deadlines to reclaim overpaid customs duty
The time limits in HMRC’s CDS guidance are:
- 3 years for overpayments;
- 1 year for rejected imports;
- 90 days for withdrawal of an import declaration.
HMRC’s guidance points to only limited exceptions to these time limits, so you should not rely on them. If your business imports regularly, a quarterly review of declarations against invoices is the simplest way to catch errors while the window is still open.
What evidence HMRC asks for
For an overpayment claim, HMRC lists:
- a commercial invoice showing the value of the imported goods;
- the amount that should have been paid to HMRC;
- optionally, a packing list and transport documents — an air waybill or bill of lading.
You will also need the Movement Reference Number (MRN) of the import declaration you are correcting. Explain clearly why the original amount was wrong: the correct commodity code with a reference to the tariff, the corrected customs value with its calculation, or proof of origin supporting a preferential rate. A claim that shows its working is much easier for HMRC to approve. Before submitting, you can recheck the correct figure with the UK customs duty and VAT calculator.
Import VAT is a separate question
This is the most common misunderstanding. HMRC is explicit: if you are VAT registered, you cannot reclaim overpaid import VAT using the C285 form or the online services — you make an adjustment in your VAT return instead. C285 and CDS repayments cover the duty; import VAT goes through them only if you are not VAT registered. If you use postponed VAT accounting, the correction flows through your VAT return as well.
After you submit
HMRC aims to make a decision on a claim within 30 days. If you applied through CDS, you can follow progress in your claims dashboard after signing in with your Government Gateway ID. If you used the C285 form, HMRC emails a confirmation with your submission reference — keep it with the declaration file.
Duty can also be recovered when goods leave again under a special procedure; for that scenario see recovering duty on re-export, warehousing and processing.
Checklist before you file
- ☐ Identify the MRN of every declaration affected.
- ☐ Confirm the reason: commodity code, value, origin preference, rejected goods or withdrawal.
- ☐ Check the deadline — 3 years, 1 year or 90 days.
- ☐ Gather the commercial invoice and the corrected duty calculation; add packing list and transport documents if available.
- ☐ Choose the route: CDS online service, C285, C&E1179 or BOR286.
- ☐ Make sure a UK bank account is available for the repayment.
- ☐ If VAT registered, correct import VAT in your VAT return — not in the duty claim.
If you would rather have the claim prepared by someone who works with UK declarations every day, Easy Clearance — a customs agency registered in CDS with a UK EORI number — can review your entries and handle the repayment application on your behalf.
Mini-FAQ
How long do I have to reclaim overpaid customs duty in the UK?
HMRC’s guidance gives 3 years for overpayments and 1 year for rejected imports. Withdrawing an import declaration has a much shorter window of 90 days. Exceptions to these limits are narrow, so do not count on them.
Can I reclaim overpaid import VAT with form C285?
Not if you are VAT registered. HMRC says VAT-registered importers cannot reclaim overpaid import VAT using the C285 form or the online services and must make an adjustment in their VAT return instead.
Can my customs agent submit the claim for me?
Yes. HMRC lists importers or their representatives, customs agents, and freight forwarders or express operators acting on behalf of the importer among those who can apply. Repayments can only be made to a UK bank account.
Sources (gov.uk): Apply for a repayment of import duty and VAT in the Customs Declaration Service; Refunds and waivers on customs debt. Rules can change — check the current guidance before submitting a claim.