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How to claim a repayment of import duty and VAT if you've overpaid

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ByHM Revenue & Customslunar_brook_a600ea

Check time limits and how to claim for your circumstances as an importer, agent or express operator. Use the Customs Declaration Service or form C285 as an individual.

Adapted edition

Customs complianceTax compliance
Document type
Reference Guide
Format
DOCX
Pages
5
Language
English
Version
1.0
Updated
2026-09-16
Category
Governance & assurance
Licence
Open Government Licence v3.0
Description

Check time limits and how to claim for your circumstances as an importer, agent or express operator. Use the Customs Declaration Service or form C285 as an individual. Consult the original guidance for current legal and operational details.

Contents
  • Who can apply
  • When to apply
  • How to apply
  • Claim overpaid import VAT in your VAT Return if you're VAT-registered
  • If you import 'at risk' goods into Northern Ireland
  • Check the regulations for exceptions
  • What you need - Customs Declaration Service
  • For all claims
  • For overpayment claims
  • For rejected imports claims
  • Apply online - Customs Declaration Service
  • What you'll need - C285 form
  • Apply online - C285 form
  • After you've applied
  • After you've applied - Customs Declaration Service
  • After you've applied - C285 form
Source and licence
How to claim a repayment of import duty and VAT if you've overpaid

HM Revenue & Customs

Original source OGL-UK-3.0

AttributionHM Revenue & Customs, ‘How to claim a repayment of import duty and VAT if you've overpaid’ (updated 1 September 2026), reused under the Open Government Licence v3.0.

ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.

Version history
  • v1.016/09/2026
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