If your import shipment has already cleared, then a post-clearance amendment must be completed to rectify the record with HMRC. If the taxes have been paid using deferment in the same month, then a current month adjustment may be completed to notify HMRC of the change in taxes due.
If the taxes have already been processed, then repayment or additional payment is required. In the event that that you owe money to HMRC, they will issue a C18 notice to you asking for additional funds. this can be paid using direct transfer or your deferment account.
If you are owed money by HMRC, then they will refund you to your account or your agents account. Note that only duty can be reclaimed from HMRC, and that VAT overpayments will be reclaimed using the C79 and as part of your usual VAT reclaim.
Universal Customs Clearance is experienced in processing reclaims and provides import clearance services in every major UK port. Contact us for more information.