HMRC Guidance: How to claim a repayment of import duty and VAT if you’ve overpaid

Update Aug 18, 2025:

• Claiming Overpaid VAT and Import Duty: The HM Revenue and Customs (HMRC) provides guidance on how businesses and individuals can claim repayments for overpaid import duties and VAT, emphasizing that specific procedures must be followed depending on the circumstances, including using the Customs Declaration Service or form C285.
• Eligibility and Requirements: Claims can be made by various parties, including importers, customs agents, and private individuals, with different time limits for submissions: 3 years for overpayments, 1 year for rejected imports, and specific documentation required such as invoices, EORI numbers, and bank details.
• Post-Application Process: Once a claim is submitted, HMRC aims to process it within 30 days, providing updates via email, and ensuring that successful claims lead to timely refunds, while also outlining the importance of maintaining accurate records to support any claims made.

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Update Jan 8, 2025: You can no longer claim by post for declarations made on the Customs Declaration Service.

Source gov,uk

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