Claim a repayment or remission of charges on rejected imports
Source: gov.uk (2025-06-30)

Check the time limits and how to claim back import duty and VAT you’ve paid on damaged or rejected imports.

You can claim on goods that you’ve paid import duties on at the UK border. In some cases, you may be able to claim import VAT if you’ve been charged it.

If you claim HMRC may repay or remit a customs debt. We can either:
- repay — refund an amount of import or export duty that’s been paid
- remit — waive the payment of import or export duty that has not yet been paid
You can claim on goods which:
- do not meet the conditions of their contract
- are defective
- are damaged before customs clearance
Who can apply

You can make a claim if you are:
- an importer or their representative
- a customs agent
- a freight forwarder or express operator acting on behalf of the importer
- a private individual, importing goods for your own personal use
When to apply

The time limit for submitting a claim for repayment of import duty and VAT is:
- 3 years for overpayments
- 1 year for rejected imports
- 90 days for withdrawal of an import declaration
How to apply

You must apply using the appropriate method for your particular circumstances. You may need to claim for VAT and import duty separately.

You must claim:
- import VAT by making an adjustment in your VAT return, if you’re VAT registered
- in the Customs Declaration service — if you have an EORI number and this is where the declaration was made
- in Customs Handling of Import and Export Freight (CHIEF) (https://www.gov.uk/guidance/apply-for-repayment-of-import-duty-and-vat-chief) — if you have an EORI number and this is where the declaration was made
You must claim using online form C&E1179:
- if you do not have an EORI number registered to you
- if you’re a private individual
- for import VAT if you’re not VAT registered and do not have an EORI
- for repayments or to correct declarations under the Customs Duty Waiver Scheme
Claim overpaid import VAT in your VAT Return if you’re VAT-registered

If you’re VAT registered, you cannot claim overpaid VAT using the C&E1179 form or the online services.

You must make an adjustment in your VAT Return by adjusting your input tax.

If you do not have an EORI number or used state aid

If you’re claiming for rejected imports, you should apply using the online C&E1179 form if:
- you do not have an EORI number registered to you
- your business used state aid for import duty
If you import ‘at risk’ goods into Northern Ireland

For ‘at risk’ goods follow guide Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland (https://www.gov.uk/guidance/apply-to-claim-a-repayment-or-remission-of-import-duty-on-at-risk-goods-brought-into-northern-ireland).

If your business is not VAT registered

If you are eligible to reclaim import VAT but your business is not registered for VAT, you can use form C&E1179 to claim for both import duty and VAT.

If you paid VAT at the point of sale

If you were charged VAT at the point of sale, the seller or online marketplace you purchased the goods from should refund the VAT element.

What you’ll need — Customs Declaration Service

For all claims

You’ll need:
- an EORI number
- the movement reference number (MRN)
- your contact and address details
- the bank details of the person receiving the repayment
For overpayment claims
- a commercial invoice that shows the value of imported goods
- the amount that should have been paid to HMRC
The following are optional:
- a packing list
- the transport documents — air waybill or bill of lading
For rejected imports claims

You’ll need any supporting documents, such as:
- a copy of the import invoice
- documentary proof of entitlement
- a calculation worksheet if you’re claiming a proportion of the charges paid
Find out how to upload documents to the Customs Declaration Service (https://www.gov.uk/guidance/send-documents-to-support-declarations-for-the-customs-declaration-service).

Apply online — Customs Declaration Service

Apply if you have an EORI number and this is where the declaration was made.

Make sure you have all your necessary documents and files ready to upload before you start.

You’ll need to either:

sign in with the Government Gateway user ID and password that you used to subscribe to the Customs Declaration Service (https://www.gov.uk/guidance/get-access-to-the-customs-declaration-service) — this ID will be linked to your EORI number

use your email address to get a confirmation code that you can use to sign in

If you do not have a user ID, you can create one when you first try to sign in.

Start now (https://www.tax.service.gov.uk/claim-back-import-duty-vat/start-new-return)

Online services may be slow during busy times. Check if there are any problems with this service (https://www.gov.uk/guidance/customs-declaration-service-service-availability-and-issues).

What you’ll need — C&E1179 form

For all claims you’ll need:
- the movement reference number (MRN)
- an EORI number from the importer or agent — Who needs an EORI number (https://www.gov.uk/eori)
- your contact and address details
- bank details for the person receiving the payment
- the amount of VAT paid to HMRC if you’re claiming a refund of VAT
You must include supporting documents with the form, such as:
- a copy of the import invoice confirming the value of the goods
- documentary proof of entitlement
- a calculation worksheet if you’re claiming a proportion of the charges paid
Apply online — C&E1179 form

You will be able to save your progress and print or save a copy of your answers.

To apply you’ll need to either:
- sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
- use your email address to get a confirmation code that you can use to sign in
Apply online C&E1179 (https://www.tax.service.gov.uk/submissions/new-form/claim-refund-of-duty-or-vat-rejected-imports)

After you’ve applied

HMRC will aim to make a decision on your claim within 30 days. We may contact you to ask for more information if needed.

If your claim is approved we will send you details about when to expect the refund.

After you’ve applied — Customs Declaration Service

To view the status of your claim (https://www.tax.service.gov.uk/claim-back-import-duty-vat/claims-status) sign in with your Government Gateway ID to access your claims dashboard.

After you’ve applied — C&E1179

If you applied using the C&E1179 online form, you’ll get an email from HMRC confirming your submission reference.