Customs · Guide
How to reclaim overpaid import duty in the UK.
From CDS declaration data to a reviewed claim: identify the error, establish the correct treatment, quantify the overpayment and preserve the evidence.
Updated 19 September 2026 against current HMRC guidance. Reference material, not legal or tax advice. A named person must review the facts and decide whether to claim.
01 / Start with the declaration
Find the record before deciding the route.
Use the importer’s EORI and each Movement Reference Number to locate the declaration in CDS data. Preserve the commodity code, customs value, origin, procedure, duty and import VAT exactly as filed. The source record is the baseline for every later calculation and explanation.
Confirm whether the issue is an overpayment, a rejected import or another correction. Those routes have different conditions and deadlines. An apparent saving is only a candidate until the legal treatment and evidence have been reviewed.
02 / Establish the corrected treatment
Explain what should have been declared, and why.
Typical causes include classification, preferential origin, customs valuation, procedure or a duplicated or arithmetically incorrect declaration. Record the tariff text, origin rule, valuation basis, authorisation or other primary evidence that supports the correction. A conclusion without its source is not yet a defensible claim.
03 / Check entitlement and time
Confirm who may claim and whether the window is open.
HMRC’s current repayment guidance explains who can apply, what time limits apply and when the online CDS service or form C285 is used. Check the current official guidance for the specific facts before relying on a deadline. Where an adviser or intermediary acts, record authority from the importer before submission.
VAT-registered businesses must follow HMRC’s separate treatment for overpaid import VAT. Do not assume that a customs duty repayment route also returns import VAT.
04 / Quantify and evidence
Make every figure traceable.
Calculate the amount actually paid, the amount that should have been paid and the difference for each declaration. Link the calculation to the MRN and retain the commercial invoice, packing list, transport document, proof of payment and the evidence supporting the corrected treatment.
| Control | Evidence to retain |
|---|---|
| Identity | Importer, EORI, claimant and authority to act |
| Declaration | MRN and original CDS declaration data |
| Commercial facts | Invoice, packing and transport records |
| Correct treatment | Tariff, origin, valuation or procedure evidence |
| Calculation | Paid, properly due and difference by declaration |
| Decision | Named reviewer, conclusion and date |
05 / Review before submission
Software can organise the record. A person concludes.
Have a named person review the claimant, route, deadline, corrected treatment, calculation and supporting documents. Record the decision and any assumptions. Submit through the current HMRC channel only after the review gate is complete, then retain the submission reference and track requests for further information.
06 / Primary source
Check the current HMRC guidance.
HMRC owns the legal route, conditions and submission requirements. Its guidance can change, so verify it at the point of claim.
Claim a repayment of import duty and VAT if you’ve overpaid
GOV.UK · checked 19 September 2026