How to recover overpaid customs duty in the UK? C285 procedure step by step [2026]

Importing goods into the United Kingdom involves the obligation to pay duty and VAT. However, sometimes duty is incorrectly charged – e.g. due to incorrect goods classification, failure to apply customs preferences or errors in the customs declaration.

In such cases, the importer is entitled to refund of overpaid duty via procedure C285 (Customs Duty Repayment). This article explains how procedure C285 works, when you can apply for a refund, and what documents are required.

Issue: Overpaid customs duty and cashflow

Why can customs duty be incorrectly charged?

The most common causes of customs overpayment:

1. Incorrect goods classification – The goods were classified under an incorrect CN code, resulting in a higher customs rate. 2. Failure to apply customs preferences – The goods qualified for 0% duty under the TCA (EU-UK) agreement, but preferences were not applied. 3. Error in customs value – The value of the goods was overstated, resulting in higher customs duty. 4. Error in quantity or weight – The customs declaration contained incorrect data regarding the quantity or weight of the goods.

Practical issue: Overpaid customs duty can amount to hundreds or thousands of pounds. Without a refund procedure, the company loses capital that could be used for business development.

What is procedure C285?

Definition

The C285 procedure (Customs Duty Repayment) is formal application for refund of overpaid customs duty submitted to HMRC. The procedure allows recovery of: - Customs duties (Customs Duty). - Import VAT (if overpaid). - Other customs charges (e.g. anti-dumping duties).

Important: Procedure C285 applies only to overpayments resulting from errors in the customs declaration. It does not apply to VAT accounted for under Postponed VAT Accounting (PVA).

When can you apply for a customs refund?

Legal basis for refund

According to UK regulations, the importer is entitled to a customs duty refund in the following cases:

1. Error in customs declaration – The declaration contained incorrect data (CN code, value, quantity). 2. Failure to apply customs preferences – The goods qualified for 0% duty, but preferences were not applied. 3. Return of goods – Goods were returned to the sender (Returned Goods Relief). 4. Destruction of goods – The goods were destroyed before being placed on the market. 5. HMRC error – The customs office incorrectly charged duty.

Deadline for submitting the application

The customs duty refund application must be submitted within 3 years from the date of customs duty payment. After this deadline, the right to a refund expires.

How to submit a C285 application?

Step 1: Gather documentation

To submit a C285 application, you need the following documents:

1. Customs declaration (Entry Summary Declaration) – copy of declaration with MRN number. 2. Proof of customs duty payment – Payment confirmation (bank statement, C79 Certificate). 3. commercial invoice – original invoice from the supplier. 4. Proof of error – documents proving that duty was incorrectly charged: - Certificate of origin (if preferential duty applies). - Binding Tariff Information (BTI) – if classification is concerned. - Correspondence with HMRC (if applicable). 5. Form C285 – completed refund application.

Step 2: Complete the C285 form

The C285 form can be downloaded from the website gov.uk/government/publications/import-and-export-repayment-and-remission-of-charges-on-goods-c285.

Required information: - Importer data (name, address, EORI GB). - Customs declaration MRN number. - Duty amount to be refunded. - Reason for refund (classification error, lack of preference, etc.). - Evidence supporting the claim.

Step 3: Submit application to HMRC

The C285 application can be submitted: - Electronically – via the CDS system (Customs Declaration Service). - By post – send form C285 to: ``` HMRC Repayment Claims BX9 1GL United Kingdom ```

Step 4: Waiting for HMRC decision

HMRC processes the application within 45 days from the date of submission. In complex cases, the deadline may be longer.

Possible outcomes: 1. Return accepted – HMRC refunds overpaid duty to the importer’s account. 2. Return rejected – HMRC refuses refund (with reason given). 3. Request for additional documents – HMRC requests completion of the application.

Most common customs duty refund scenarios

Scenario 1: Incorrect goods classification

Situation: The importer imported "swivel office chairs" (CN code 9401.30) and paid 10% duty. Later it turned out the correct code was 9401.80 (0% duty). Solution: 1. Obtain Binding Tariff Information (BTI) confirming the correct CN code. 2. Submit C285 application with BTI as evidence. 3. HMRC refunds overpaid customs duty.

Scenario 2: No application of customs preferences

Situation: The importer imported goods from the UK that qualified for 0% customs duty under the TCA agreement. However, the customs agent did not apply the preference and paid the standard duty. Solution: 1. Obtain a certificate of origin or a statement of origin from the UK supplier. 2. Submit application C285 with the certificate as evidence. 3. HMRC refunds the overpaid duty.

Scenario 3: Returned Goods Relief (RGR)

Situation: The importer imported goods from the UK, paid duty, but the goods were defective and returned to the sender. Solution: 1. Submit a C285 application with proof of goods return (CMR, sender's receipt confirmation). 2. HMRC refunds the paid customs duty.

How can easyclearance.pl assist?

Customs declaration verification

Before submitting application C285, we can verify your customs declaration for: - Correct classification of goods (CN code). - Application of customs preferences (TCA agreement). - Accuracy of customs value.

Preparation of the C285 application

Our team can assist with: - Collecting required documentation. - Completing form C285. - Submitting the application to HMRC.

Representation before HMRC

If HMRC rejects the application or requests additional clarifications, we can: - Contact HMRC on your behalf. - Prepare additional evidence. - Appeal HMRC's decision (if necessary).

Distinction: easyclearance.pl is a customs agency based in the UK. We directly handle clearances in the United Kingdom, including duty refund procedures. If your shipment requires customs clearance in Poland or another EU country, we coordinate the process through our network of licensed local partners.

Frequently Asked Questions (FAQ)

How long does duty refund take?

HMRC processes the application within 45 days. If the application is accepted, the refund is made within 30 days from the decision.

Can I apply for a VAT refund?

Yes, if VAT was overpaid. However, VAT accounted for under Postponed VAT Accounting (PVA) is not subject to the C285 procedure – it is settled directly in the VAT return.

What happens if HMRC rejects the application?

You can: 1. Complete the application for additional evidence. 2. Appeal from HMRC decision (via Review and Appeals procedure).

Can I submit a C285 application myself?

Yes, but we recommend using a customs agent, especially in complex cases (e.g., goods classification, customs preferences).

Does procedure C285 also apply to exports?

No. Procedure C285 applies only to imports. Duty is not paid on exports, so no refund is possible.

Summary

Procedure C285 is an effective tool to recover overpaid duties when importing to the UK. Key principles:

1. Deadline for submitting the application: 3 years from the date of customs duty payment. 2. Required documentation: Customs declaration, proof of payment, invoice, proof of error. 3. Processing time: 45 days from application submission. 4. Cancellation option: If the application is rejected.

Do you need help with customs duty refund?

If you have overpaid customs duty on imports to the UK, contact easyclearance.pl. We will assist in preparing the C285 application and recovering the overpayment.

easyclearance.pl is a customs agency based in the United Kingdom. We directly handle clearances in the UK, including duty refund procedures. Customs clearances within the EU are carried out in cooperation with our network of licensed local partners. Contact us →

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04