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Apply for repayment overpaid import duty and VAT for declarations made on the Customs Handling of Import and Export Freight (CHIEF) service.

There鈥檚 a different way to apply if either:

• you want a VAT repayment and you鈥檙e VAT-registered 鈥� you must claim overpaid in your VAT Return instead
• the declaration was made on the Customs Declaration Service

What you鈥檒l need

To apply for repayment in CHIEF you鈥檒l need:

• an EORI number starting with GB
• E2 鈥� the entry acceptance form received for goods imported into the UK
• C88 鈥� the main customs form used in international trade to declare goods to customs
• a commercial invoice that shows the value of imported goods
• a packing list
• transport documents 鈥� air way bill or bill of lading
• the amount of import duty or VAT that was paid to HMRC
• the amount that should have been paid to HMRC
• your contact and address details
• bank account details for repayments 鈥� must accept Bacs (Bankers Automated Clearing System)

Applying as a representative

If you are applying for repayment as a representative, you must also tell us:

• your name, business address and contact details
• your EORI number
• the importer鈥檚 name and address
• the importer鈥檚 EORI number
• if the importer is VAT registered

Applying online for repayment of multiple entries

You鈥檒l need to upload your entries as a document (for example, a spreadsheet, PDF, image or word document) that must show:

• the entry processing unit (EPU) number, entry number and entry date
• all item numbers
• the type of duty or tax you are claiming for each entry
• the amount that was paid to HMRC
• the amount that should have been paid to HMRC

The file must be 6MB or less.

Each application can only include entries from before 31 Dec 2020 or after 1 January 2021. If you need to claim for entries in both periods, they must be submitted as separate applications.

Apply online in CHIEF

You must be a business to use the CHIEF online service.

You鈥檒l need a Government Gateway user ID and password. You should use:

• the user ID you use for your business
• an organisation or individual type account

If you do not have this user ID you can create one from the sign in page. Select either 鈥榦rganisation鈥� or 鈥榠ndividual鈥� as the account type. Do not select 鈥榓gent鈥�.

Signing in for the first time

You may be asked to subscribe to Customs Trader Services 鈥� you鈥檒l only be asked to do this once. You鈥檒l need to have an administrator Government Gateway user to set up the subscription for an organisation.

Choose how to be repaid

You can choose to be repaid by either:

• BACS
• current month amendment (CMA) 鈥� only available if you use a deferment account and your claim is in the same month as the customs declaration

Apply by post

If you鈥檙e a private individual or cannot use the online service use聽form C285 for聽CHIEF聽for declarations made on聽CHIEF.

You鈥檒l need to:

1. Get all of your information together before you start. You will fill the form in online and you cannot save your progress.

2. Fill in聽听.

3. Print and post it to HMRC, with any relevant supporting documents, using the postal address at the end of the form.

After you apply

In some circumstances we may need additional supporting documents. We鈥檒l contact you if we need these.

If you applied online

After we receive your application, we will:

• post your confirmation number 鈥� you can also print or save a copy after you鈥檝e applied
• process your application and send our decision by post within 30 days

If you applied by post

You鈥檒l receive a letter with your National Duty Repayment Centre reference, confirming we have received your application.

Add a team member to the Customs Trader Service

Adding a team member to the Customs Trader Services subscription means you can:

• have multiple team members use the service
• manage each member鈥檚 level of access

Follow these steps to add a team member:

1. Sign into your business tax account as an administrator and select 鈥楳anage account鈥�.

2. Add the team member by selecting 鈥楢dd or delete a team member鈥�.

3. Select 鈥楢dd a team member鈥� and enter the member鈥檚 details.

4. Once you鈥檝e added the team member, you鈥檒l get a confirmation message.

5. Return to sign into your business tax account and select 鈥楳anage account鈥�, then select 鈥楪ive a team member access to a tax, duty or scheme鈥�.

6. Choose 鈥楳anage team members鈥� for the 鈥楥ustoms Trader Services鈥� option.

7. Select the team members you want to have access to 鈥楥ustoms Trader Services鈥� then 鈥楽ave鈥� your choices.