Knowledge · Customs
C285: claiming repayment of overpaid import duty
The HMRC route used to claim repayment or remission of import duty and import VAT where the relevant legal conditions are met. Under the Customs Declaration Service the claim is made online; the C285 name survives for the route itself and for the form used by private individuals.
Updated 19 September 2026 against HMRC guidance last revised 1 September 2026. Reference material, not advice: the legal conditions are HMRC’s, and a named person in your organisation reaches the conclusion.
01 / What C285 covers
One route, three things it can return.
A C285 claim asks HMRC to repay or remit an amount of import duty that was paid but not legally due. It can also cover import VAT for claimants who are not VAT registered, and in some cases excise duty. It is the route for overpayments: the declaration was accepted, the debt was paid, and it later turns out that the amount was wrong.
It is not the route for goods that were rejected because they were defective, damaged before clearance or not what was ordered. Those go through C&E1179, with a shorter time limit. And it is not the way a VAT-registered business corrects overpaid import VAT: HMRC directs that to the VAT return.
The distinction matters because the three routes have different deadlines and different evidence. Most in-house recovery work is C285 work, because most of the money is in duty that was calculated on the wrong commodity code, the wrong value or without a preference that was available.
02 / Who can claim
The importer, or someone acting for them.
HMRC accepts a claim from the importer or their representative: a customs agent, a freight forwarder or an express operator acting on the importer’s behalf, or a private individual importing for personal use. In every case the claim is anchored to the importer’s EORI number and to the Movement Reference Number of each declaration.
Where an adviser or intermediary submits, the authority to act should exist before the claim does, and the repayment still goes to a UK bank account. HMRC does not pay a percentage to anyone; whatever a recovery agent takes is a private arrangement between the agent and the importer, which is the economics compared here.
03 / Grounds and time limits
The clock starts when the debt was notified.
HMRC’s Refunds and waivers on customs debt guidance sets out five grounds. Most claims from CDS data fall under the first. The limits below run from the date the customs debt was notified, which for a normal import is the date the declaration was accepted and the duty calculated.
| Ground | What it means | Time limit | Route |
|---|---|---|---|
| Overpayment | Duty was paid that was not due: wrong classification, valuation, origin or procedure, or a calculation error. | 3 years | C285 |
| Rejected imports | Goods defective, damaged before clearance, or not compliant with the contract; not used or sold; re-exported or destroyed. | 1 year | C&E1179 |
| Customs authority error | The debt arose from an error by HMRC that you could not reasonably have identified. | 3 years | C285 |
| Exceptional circumstances | An exceptional situation outside normal commercial risk, with no negligence or deception. | 3 years | C285 |
| Invalidated declaration | Duty was paid but you asked HMRC to invalidate the declaration. | 3 years (withdrawal request within 90 days) | C285 |
Source: GOV.UK, Refunds and waivers on customs debt (last updated 6 October 2025). HMRC applies a minimum claim value per declaration of £9 for debts arising after 31 December 2020.
04 / Where overpayments come from
Five errors account for most of the money.
A forwarder completing a declaration works from the documents in front of them, under time pressure, for goods they have not seen. The declaration clears, the duty is paid and nobody looks again. When someone does look — line by line, against the tariff, the origin rules and the commercial paperwork — the same categories recur.
Classification. The commodity code carries the duty rate. A code that is defensible but not the most specific one, or a code carried over from a previous product, can add several percentage points to every consignment.
Preferential origin not claimed. The goods qualified for a reduced or zero rate under a trade agreement, the supplier could have provided a statement on origin, and the declaration was made at the full rate.
Valuation. Freight, insurance, royalties, buying commissions and post-import costs are treated differently. Declaring on a CIF value when the contract was FOB, or including costs that should be excluded, inflates the base the duty is charged on.
Procedure codes. Goods eligible for a relief — returned goods, inward processing, temporary admission — declared to free circulation under the standard procedure.
Duplication and arithmetic. The same consignment declared twice, quantities keyed wrongly, or an exchange rate applied that did not match the period.
05 / How to claim
From the declaration record to a decision.
The sequence below is HMRC’s process as it applies to a declaration made on CDS. It is also the order in which a defensible claim is built, because each step produces the evidence the next one needs.
| Step | What happens | What you need |
|---|---|---|
| 1. Identify the declaration | Locate the declaration in your CDS data and confirm the duty paid, the code, value, origin and procedure declared. | MRN, EORI, the declaration record |
| 2. Establish the correct treatment | Determine what should have been declared, and on what basis: tariff text, a ruling, an origin rule, a valuation method. | Tariff reference, ruling or agreement text, supplier documents |
| 3. Quantify | Calculate the duty that should have been paid and the difference. Check it clears the £9 minimum and falls within three years. | Calculation worksheet |
| 4. Assemble the evidence | Commercial invoice, packing list, transport document, proof of the corrected position, proof of payment. | See the evidence table below |
| 5. Record authority and review | Confirm who is entitled to claim, and have a named person review the position before it is submitted. | Authority to act, reviewer sign-off |
| 6. Submit | Apply through HMRC’s online service for CDS declarations, or the C285 form if you have no EORI. Note the submission reference. | Government Gateway, UK bank details |
| 7. Track and respond | HMRC aims to decide within 30 days and may ask for more information. Track CDS claims on the claims dashboard. | Submission reference |
06 / Evidence
What HMRC asks for, and what decides the claim.
HMRC lists a short set of mandatory items and a longer set of supporting documents. In practice the claim is decided by the supporting evidence: the document that shows the corrected treatment was the right one at the time of import. The evidence standard is that a reader with no prior knowledge could follow the record from source fact to conclusion.
| Item | Required or supporting | Notes |
|---|---|---|
| EORI number | Required | The importer’s, even when an agent submits. |
| Movement Reference Number | Required | One per declaration claimed. |
| Contact and address details | Required | Of the claimant. |
| UK bank account | Required | HMRC repays only to a UK account. |
| Commercial invoice | Supporting (expected) | Shows the value declared and the goods description. |
| Amount that should have been paid | Supporting (expected) | With the calculation behind it. |
| Proof of the corrected position | Supporting (decisive) | Classification ruling or tariff analysis; statement on origin or EUR1; valuation evidence; relief eligibility. |
| Packing list, air waybill or bill of lading | Optional | Confirm quantities, routing and the goods themselves. |
| Proof of payment | Supporting | Deferment statement or payment record for the duty claimed. |
07 / Where claims fail
The common reasons HMRC asks again, or says no.
Claims are refused or delayed for procedural reasons far more often than for legal ones. The claim is made outside three years because the review started too late. The MRN is wrong or belongs to a different consignment. The invoice does not match the value on the declaration and nobody explains why. A preference is claimed with no proof of origin that was valid at the time of import. Import VAT is claimed by a VAT-registered business that should have adjusted its return.
The remedy is the same in each case: the claim is built from the declaration record outwards, each figure traces to a document, and someone with the authority and the knowledge to do so reviews the whole record before it is submitted. That is the working model Munire Customs is built around — the software surfaces and organises; a person concludes.
08 / Questions
Asked about C285.
What is a C285?
C285 is the HMRC route for claiming repayment or remission of import duty and, in some cases, import VAT that was paid but not due. For declarations made on the Customs Declaration Service, the claim is made through HMRC’s online repayment service rather than a paper form; the name C285 is still used for the route and for the form private individuals use.
How long do I have to make a C285 claim?
Three years from the date the customs debt was notified, for an overpayment. Rejected imports use a different route (C&E1179) with a one-year limit, and withdrawing a declaration must be requested within 90 days. The three-year window is rolling, so every month that passes closes a month of declarations permanently.
Can I reclaim overpaid import VAT with a C285?
Only if you are not VAT registered. HMRC’s guidance is that a VAT-registered business cannot reclaim overpaid import VAT through C285 or the online service; it must be corrected by adjustment on the VAT return, and it cannot be recovered as input tax because the amount was never due. Overpaid customs duty is claimed through C285 regardless of VAT status.
What evidence does HMRC ask for?
For every claim: your EORI number, the Movement Reference Number of each declaration, contact details and a UK bank account. For an overpayment: the commercial invoice showing the value of the goods, the amount that should have been paid, and evidence supporting the corrected position (for example, a classification ruling, a proof of origin or a corrected valuation). Packing lists and transport documents are optional but often decisive.
Can a freight forwarder or agent submit a C285 for me?
Yes. HMRC accepts claims from the importer or their representative, including customs agents, freight forwarders and express operators acting on the importer’s behalf. The claim still turns on the importer’s EORI and MRNs, and the repayment is made to a UK bank account. Whoever submits, the authority to act should be recorded before the claim is made.
How long does HMRC take to decide a C285 claim?
HMRC states it aims to make a decision within 30 days of submission, and may contact you for more information in the meantime. Claims made through the CDS online service can be tracked on the claims dashboard. Repayment is made only to a UK bank account.
Does Munire submit C285 claims automatically?
No. Munire Customs identifies candidate declarations in your CDS data, assembles the evidence and calculation, and records authority to act. A named person in your organisation reviews the position and decides whether to submit. Nothing reaches HMRC without that decision.
09 / Primary sources
HM Revenue & Customs
The legal route, conditions, time limits and submission requirements are HMRC’s. Check the current guidance before relying on anything above.
Claim a repayment of import duty and VAT if you’ve overpaid
Great Britain / UK customs · Last checked 19 September 2026
Refunds and waivers on customs debt
Great Britain / UK customs · Last checked 19 September 2026
10 / Related
Where this connects.
How to reclaim overpaid import duty
The end-to-end process, from CDS data to submitted claim.
Read →ReferenceC&E1179
The rejected-imports route and its one-year limit.
Read →ReferencePost-clearance
Reviewing declarations after the goods have cleared.
Read →ProductC285 claim software
How Munire prepares a C285 from your own declaration data.
Read →