Guidance
Check how to pay duties and VAT on imports
If you’re a business importing goods from outside the UK, you can pay Customs Duty, excise duties and VAT in a number of ways.
Not paying at the time goods enter the UK
Duty deferment account
A duty deferment account lets you make one payment a month by Direct Debit instead of paying for individual consignments.
This means:
- you delay paying the charges for an average of 30 days
- you do not have to pay immediately each time you want to clear your goods
- HMRC can normally clear your goods more quickly because they do not have to handle payments for each transaction
You’ll be able to get copies of your duty deferment statements online.
Postponed VAT accounting
Postponed VAT accounting lets you declare and recover import VAT on your VAT Return. You can check when you can account for import VAT on your VAT Return.
Paying at the time goods enter the UK
Customs Handling of Import and Export Freight (CHIEF) system
You can use the flexible accounting system when your goods move across the border if:
- you want to pay by bank transfer, guaranteed cheque or bank draft
- you’re a Direct Trader Input (DTI) agent
You use the account in a similar way to a bank current account, with the exception that there are no charges for using the account, no overdraft facility and no interest.
Customs Declaration Service
If you use the Customs Declaration Service you can use cash accounting to pay for your customs duty and import VAT.
You can also use immediate payment methods such as:
- online or telephone banking
- card
- CHAPS (Clearing House Automated Payment System)
- Bacs (Bankers Automated Clearing System)
Find more information on how to pay for imports declared using the Customs Declaration Service.
Import VAT certificates (C79)
If you’re registered for UK VAT, check how to get your import VAT certificate (C79). You’ll need this to claim import VAT as input tax on your VAT Return if you have not used Postponed VAT Accounting.
Last updated 15 November 2021 + show all updates
Guidance
Get copies of your duty deferment statements
Duty deferment statements show the transactions and total amount you have deferred so far in the month, so you can see how much you owe and compare against your deferment account limit.
If you use a duty deferment account and have a certificate of approval, you can use these services to get copies of the weekly statements sent to you by HMRC.
How you get your duty deferment statements depends on which service you use.
If you make declarations using both the Customs Handling of Import and Export Freight (CHIEF) service and the Customs Declaration Service, you’ll need to combine the amounts to compare against your guarantee limit.
Before you start
You’ll need a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you get your statement.
If you use CHIEF
You can get your duty deferment statements by registering for Duty Deferment Electronic Statements (DDES).
You can use this service to view, print or download your statements for the declarations you made using CHIEF.
Online services may be slow during busy times. Check if there are any problems with this service.
Changes to your company
If there are any changes to your company which affect your deferment account, please contact the Central Deferment Office.
Central Deferment Office
8th Floor North Central
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS99 1AA
Phone: 03000 594 243 (open from 8:30am to 4:30pm)
If you use the Customs Declaration Service
You can use this service to view, print or download your statements for the declarations you made using the Customs Declaration Service.
You will receive an email notification when a statement is ready to be viewed.
Online services may be slow during busy times. Check if there are any problems with this service.
Guidance
Refunds and waivers on customs debt by HMRC
Find out about repayment and remission of customs duties by HMRC and how to apply.
In certain circumstances HMRC can repay or remit (waive) 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
When HMRC can repay or remit duties
Your claim must be more than 10 euros in value (£8.86 in pounds sterling) for each customs declaration (for goods that were imported before the 31 December 2020), and £9 for goods that were imported after the 31 December 2020), and we can repay or remit customs duties when:
- you paid duties that were not due, for example, an over payment
- you reject the imported goods because they’re damaged or defective, or do not meet the conditions of their contract
- the debt results from:
- an error made by customs authorities that you could not have identified
- circumstances that put you in an exceptional situation compared to other businesses, is outside of normal commercial risk and not the result of any negligence or deception on your part
- you pay the duties but you ask us to invalidate the customs declaration, for example on mail order goods
Claims for rejected imports
You can claim repayment or remission on goods imported from outside the UK when:
- you’ve rejected the goods because at the time of declaring them to a customs procedure they’re:
- defective
- damaged before being cleared by customs
- not compliant with the terms of the contract you imported them under
- they’re the same goods from the original customs declaration
- you’ve not used any goods, other than the minimum necessary to establish they were defective or did not comply with the contract
- you’ve not sold the goods after finding them to be defective, damaged or not compliant with the contract
- you’ll re-export or destroy the goods
You cannot make a claim if you already knew the goods were damaged or defective when the contract for sale was made.
You must submit form C&E1179 at least 48 hours before the goods are packed for re-export or destruction.
Claims for defective parts
You can claim for repayment of duties where only part of the goods are defective. You must only claim the difference between the duty:
- charged on the whole of the goods
- that would have been charged, if it had been imported without the defective parts
You must use the rate of duty that applied at the time of the original customs declaration.
Claims for goods located in an EU member state
For repayment or remission applications for goods that were imported before the 31 December 2020, you can claim for goods that are being rejected and are currently located in an EU member state, as long as you have paid or are liable to pay the import duty.
If you’re holding goods that are being rejected having originally been imported into an EU member state, the original importer can submit a claim.
There are special procedures for dealing with this situation. Contact HMRC for more information.
Claims for Common Agricultural Policy (CAP) goods
If your claim is approved before disposal of the goods that you’ve paid import duty or CAP charges on, the goods are classed as ‘removed from free circulation’.
How to apply
You apply for repayment or remission of import duties using form C285.
You can claim repayment or remission of charges on rejected imports and CAP goods using form C&E1179.
For declarations made by CHIEF or the Customs Declaration Service, you must submit your claim either:
- 3 years from notification of the debt
- 3 months from the date the customs entry was accepted
- 1 year from notification of the debt for rejected imports (C&E1179 claims)
HMRC can extend these time limits if there are exceptional circumstances, for example, a fire or flood has destroyed your records. You can contact HMRC to ask for an extension.
Cases dealt with by the European Commission
For repayment or remission applications for goods that were imported before the 31 December 2020, in certain circumstances, HMRC must refer your case to the European Commission, this happens when there’s a special situation, customs error, and either the debt:
- exceeds 500,000 euros in value
- results from an EU investigation
We’ll notify you if we refer your case to the Commission, and we’ll keep you informed.
Complicated cases can take over a year to reach a decision.
Last updated 31 December 2020 + show all updates
