Appealing a Customs Duty Charge on a Parcel from the UK — How to Do It 2026

UK-side appeal — HMRC procedure and form C285

If the error lies on the UK side (e.g. a parcel shipped from the UK, incorrect customs declaration, wrong HS code applied by the courier sending from the UK), the appeal is submitted to HMRC using the C285 procedure. Form C285 is the official application for repayment of overpaid customs duty and VAT. You can submit it if you believe the duty charged was calculated incorrectly. Deadline: 3 years from the date of payment for duty, 4 years for VAT — counted from the date of the customs decision.

Form C285 — when and how to submit it

C285 is an HMRC form for submitting claims for repayment or remission of customs charges and VAT levied on import into the UK. If your parcel was imported into the UK and duty was charged incorrectly — you can claim a refund.

Procedure: (1) prepare attachments: import documentation (invoice, customs declaration, proof of duty payment), (2) complete form C285 online via the HMRC portal or in paper form, (3) submit to HMRC Customs — address and instructions at: gov.uk — Disagree with a HMRC decision.

For an incorrect HS code: attach an opinion on the correct classification of the goods, a product description, photographs, a data sheet. The more detailed the documentation, the faster the HMRC decision.

How to appeal an HMRC customs decision — higher tiers

If HMRC rejects the C285, you have the right to a formal appeal. HMRC appeals procedure:

1. Request for a supervisory review — within 30 days of the HMRC decision date. Written letter to the office handling the case.
2. Complaint to Alternative Dispute Resolution (ADR) — mediation with HMRC.
3. First-tier Tax Tribunal — first-instance tax court. Deadline: 30 days from the HMRC decision following the review stage. More at: gov.uk — Appeal a tax decision.

For most consumer cases (parcel from the UK, overcharged duty) the C285 + review stage is sufficient. The Tribunal is justified for large amounts or fundamental differences in tariff classification.

When a certificate on HS code makes a difference

The most common cause of excessive duty: a courier or e-commerce platform assigns your goods an incorrect HS (Harmonised System) code. For example, electronic accessories classified as mechanical devices — a higher tariff rate.

To challenge the classification: prepare a precise product description, technical specification, manufacturer's catalogue or data sheet, and compare with the HMRC Trade Tariff: www.gov.uk/trade-tariff. You can also apply for a Binding Tariff Information (BTI) from HMRC if you plan to import this product regularly — you will receive an official HS code opinion binding on HMRC.

Note: needs_human_verify_cema_sections — the Customs and Excise Management Act 1979 (CEMA) also sets out the basis for liability for errors in customs declarations: legislation.gov.uk — CEMA 1979.

Polish-side appeal — customs office → tax administration chamber → Administrative Court

If the parcel was imported into Poland and duty was incorrectly charged by the Polish customs-fiscal authority, you have a full appeals path based on Polish administrative and customs law. Deadlines are critical — missing the appeal deadline makes the customs decision final and eliminates any possibility of recovering the overpayment.

Step 1 — appeal to the Head of the Customs-Fiscal Office

After receiving a customs decision you have 14 days to submit an appeal to the Head of the Customs-Fiscal Office that issued the decision. The appeal is submitted in writing: state the grounds (incorrect classification, incorrect customs value, failure to apply an exemption), attach source documents (invoice, proof of payment, product specification), and request annulment or amendment of the decision.

Legal basis: Articles 127 et seq. of the Act of 14 June 1960 — Code of Administrative Procedure (KPA) and the provisions of the Union Customs Code (UCC, EU Regulation 952/2013).

Step 2 — complaint to the Tax Administration Chamber and Administrative Court

If the Head of the Customs-Fiscal Office upholds the decision, you are entitled to appeal to the Director of the Tax Administration Chamber. Deadline: 14 days from service of the first-instance decision.

If the Director of the Tax Administration Chamber also upholds the decision, the last administrative step is a complaint to the Provincial Administrative Court (WSA). Deadline: 30 days from service of the Tax Administration Chamber decision. The WSA examines the legality of the decision — whether the authority correctly applied the regulations; it does not rule on the merits of the duty amount, but can annul the decision.

Information on the procedure at PUESC: puesc.gov.pl.

When it is worth appealing and when it is not

Worth appealing when: (1) the duty amount exceeds approximately PLN 50 — the appeals procedure is free of charge, (2) you have documents confirming the error (invoice with a lower value, HS code specification, proof the parcel qualifies for gift allowance exemption), (3) duty was charged instead of a gift allowance exemption.

Weighing time against amount: for PLN 20 duty on a parcel of chocolate — the time spent on proceedings is probably not worthwhile. For PLN 300+ duty arising from an inflated value or incorrect HS code — it is definitely worth pursuing.

Easy Clearance can assist with preparing the documentation for an appeal and assessing the merits of your case. Contact us via WhatsApp or telephone.

Most common scenarios — excessive duty and how to recover it

Practical cases most frequently encountered by people ordering parcels from the UK to Poland or importing goods by courier. Each situation has a different entry point into the appeals procedure — it is important to act quickly and with the right documentation. Below we describe three typical scenarios and specific actions that will help you recover overpaid duty.

Scenario 1 — courier charged duty on a gift parcel below 45 EUR

DHL, DPD or Poczta Polska couriers often automatically charge customs fees even on parcels that should be exempt. If the parcel value was below 45 EUR and it met the gift allowance conditions (sent between private individuals, occasionally) — you are entitled to a refund.

Action: (1) contact the courier within 14 days of delivery, request an explanation and refund, (2) if the courier refuses — submit a written complaint and attach documents confirming the value and nature of the parcel, (3) if the complaint is rejected — submit an appeal to the customs authority.

Scenario 2 — value inflated by the shop or the authority

If the customs authority or courier applied a higher value than you actually paid (e.g. market value instead of purchase price) — you can challenge it. The customs value on import into the EU should be the transaction value (actual purchase price plus freight), not an estimated market value.

Documents for the appeal: invoice or payment confirmation with the original purchase price, bank or PayPal statement confirming the transaction amount, product description indicating the error in classification. Legal basis for customs value: Articles 70–74 of the Union Customs Code (EU Regulation 952/2013).

Scenario 3 — incorrect HS code leading to a higher tariff rate

Couriers automate goods classification and often make mistakes. If your goods were classified under an HS code attracting 12% duty, but the correct code carries 0%, the difference can be significant.

How to challenge: check the correct code in TARIC or the HMRC Trade Tariff (www.gov.uk/trade-tariff), prepare a technical description of the product, submit an appeal stating the correct code and tariff rate. A customs broker can assist with the correct classification.

What the current rules say

You have the right to appeal any customs decision that seems incorrect — both in Poland (customs office → chamber → WSA) and in the UK (form C285, HMRC review, First-tier Tribunal). Key deadlines: 14 days in Poland from service of the decision, 30 days for the UK Tribunal appeal. Source documents (invoice, HS code, proof of payment) are the foundation of every successful appeal. For amounts above PLN 200–300 it is worth consulting a customs broker.

FAQ — frequently asked questions

How long do I have to appeal a customs decision in Poland?

14 days from service of the customs-fiscal office decision. After this deadline the decision becomes final. Act immediately on receiving the decision.

How do I recover incorrectly charged duty from a courier (DHL, DPD, InPost)?

Contact the courier within 14 days, request an explanation and attach the invoice. If the courier refuses — submit a written complaint and appeal to the customs authority.

What is form C285 and when do I complete it?

C285 is an HMRC form for repayment of overpaid customs duty and VAT on import into the UK. You submit it when you believe duty was charged incorrectly on the import of goods into Great Britain.

Can I appeal against customs duty myself without a customs broker?

Yes. The appeals procedure is free of charge and you can conduct it yourself. A customs broker helps with more complex cases: incorrect HS code, large amounts, Tribunal.

How many years back can I recover overpaid customs duty?

UK side: 3 years from payment for duty, 4 years for VAT. PL side: 5 years for overpaid customs taxes under the statute of limitations on tax liabilities.

Official sources

• Disagree with a HMRC decision — GOV.UK
• Appeal a tax decision — GOV.UK — GOV.UK
• PUESC — customs platform — PUESC
• legislation.gov.uk — CEMA 1979 — legislation.gov.uk