How to Fill Out and Submit HMRC Form C285: Evidence and Deadline

To fill out HMRC Form C285, sign in to the online service on GOV.UK with a Government Gateway account, enter your import declaration details and a specific reason for the overpayment, attach your supporting documents, and submit. Before you open the form, confirm C285 is actually the right route: HMRC runs several parallel repayment channels, and a claim filed on the wrong one won’t be redirected for you.

Check That C285 Is the Right Form

Form C285 is only one of several ways to reclaim overpaid customs duty or import VAT. Which one applies depends on how your goods were declared and whether you are VAT-registered.

Use the online C285 form if any of the following describes you: you don’t have an EORI number registered to you, you’re a private individual, you’re not VAT-registered and need to claim import VAT, you’re claiming under the Customs Duty Waiver Scheme, or your claim relates to “at risk” goods moved into Northern Ireland.

Use a different route in these cases:

If your import declaration went through the Customs Declaration Service (CDS), apply for repayment through the CDS online service instead.
If your declaration went through the older CHIEF system, use the CHIEF online repayment service. HMRC also accepts print-and-post forms for CHIEF-based claims.
If your goods arrived by Royal Mail or Parcelforce and the duty or import VAT looks wrong, use Form BOR286. C285 does not cover postal imports through those carriers.

One exclusion catches people out more than any other. If your business is VAT-registered, you cannot reclaim overpaid import VAT through C285, CDS, or CHIEF. You correct the overpayment through your VAT Return by reducing the output tax in Box 1, and you keep records to back up the adjustment in case HMRC asks later. You cannot recover it as input tax. VAT-registered businesses can still use the CDS or CHIEF repayment services for overpaid customs duty; the restriction is specifically on the VAT portion.

Know the Deadline Before You Start

The clock runs from the day after you were notified of the duty liability, and missing the deadline means the overpayment stays with HMRC permanently.¹

Overpayments: three years.
Rejected imports: one year.
Withdrawal of an import declaration: 90 days.

The three-year window is long enough to catch errors picked up in a routine audit. The 90-day limit for declaration withdrawals is the one that sneaks up on people.

Gather Everything Before You Open the Form

The online service lets you save progress and come back, but running the form without documents in front of you is how claims end up incomplete. Pull the paperwork first.

Identifiers and Sign-In

You’ll sign in with a Government Gateway user ID and password, or with an email address that receives a confirmation code. If you don’t have a Government Gateway account, you can create one during sign-in.¹

Have your EORI number (starting with GB) ready. For a C285 claim, you also need the Movement Reference Number (MRN) from the original import declaration. Have on hand the bank details for whoever should receive the money, and your contact and address details.

Supporting Documents

HMRC wants to see documents that verify both what you imported and what you paid. Prepare at least these:

The commercial invoice, showing the value of the goods and what should have been paid.
The packing list, showing contents and quantity.
Transport documents such as an air waybill or bill of lading, showing how the goods entered the UK.
The C88 or E2 import entry, meaning the customs entry and acceptance document from the original declaration.
Proof of payment, such as a bank statement showing the duty was actually paid to HMRC.

If you’re claiming a preferential rate that wasn’t applied at import, add the proof of origin, such as an EUR1 certificate or the equivalent under the relevant trade agreement.² For “at risk” Northern Ireland goods, include the letter or email confirming your UK Internal Market Scheme authorisation.³ If you’re not VAT-registered and are claiming a refund of import VAT, include proof of the VAT you paid to HMRC.

You upload the documents digitally as part of the online submission. Make sure the scans are legible. Blurry photographs of crumpled invoices slow the claim down when the examiner cannot read the figures, and each document should tie directly to the numbers in your calculation.

Write a Specific Reason and Show Your Calculation

The “Reason for Claim” section is where the substantive work happens. Write a clear, specific explanation of why the original payment was wrong. Vague statements like “duty was too high” won’t cut it. If the commodity code was wrong, name the code that was used and the code that should have applied, referencing the relevant tariff headings from the UK Trade Tariff. If the customs value was overstated, say which costs should have been excluded and why. If you’re claiming a preferential rate you couldn’t apply at the time of import, say which trade agreement and which certificate of origin now supports it.

Your calculation has to show the gap between what was paid and what should have been paid, with customs duty and VAT broken out separately. For example, if you paid £2,400 in duty at 12% on a £20,000 declared value but the correct rate was 8%, the calculation shows correct duty of £1,600, an overpayment of £800, and any matching VAT difference. Sloppy arithmetic is one of the most common reasons claims come back for clarification.

Save your progress as you go, and print or save a copy of your answers before final submission so you can check the figures against the supporting documents. Then submit.

Submitting the Claim

For a C285, you submit online through GOV.UK. The system generates a reference number on receipt, which is your proof the claim was lodged. Keep it.

For CHIEF-based claims where you prefer paper, HMRC accepts print-and-post forms at:

BT-NCH
HM Revenue and Customs
BX9 1GZ
United Kingdom⁴

If you post anything physical, use tracked delivery so you have proof of arrival. The BX9 1GZ address is the National Clearance Hub, which handles customs correspondence including repayment claims.

After You Submit

HMRC aims to decide within 30 days of receiving the claim.² Complex cases, particularly preferential origin disputes and valuation questions, can take longer. HMRC’s online guidance does not currently describe a self-service tool for tracking claim status, so if you’ve heard nothing after 30 days, contact the National Clearance Hub.

Approved repayments go to the bank account you specified. Regular importers with a duty deferment account may see the credit there instead. HMRC also pays repayment interest for the period the money was held. The rate is the Bank of England base rate minus 1%, with a floor of 0.5%. As of January 2026, the repayment interest rate is 2.75%.⁵

If HMRC refuses the claim, the letter will explain why. Under the Finance Act 1994, you can request a review of the decision or appeal to an independent tribunal, and the denial letter should tell you how to exercise those rights.⁶ The most common reasons for refusal are using the wrong claim route (filing C285 when you’re VAT-registered and trying to reclaim import VAT is the classic), missing the time limit, or thin supporting documents.

Keep the Records

You must keep records for all traded goods declared to HMRC for four years, for duty, tax, and statistical purposes.⁷ That covers the documents behind your repayment claim as well. If HMRC audits the repayment after paying it, you’ll need to produce the same invoices, entry documents, and calculations you submitted. Store digital copies with the originals so you’re not rebuilding a file years later.

1
HM Revenue & Customs. How to Claim a Repayment of Import Duty and VAT if You’ve Overpaid
2
GOV.UK. Apply for Repayment of Import Duty and VAT (CHIEF)
3
GOV.UK. Moving Goods You Bring Into Northern Ireland as ‘Not at Risk’ of Moving to the EU
4
GOV.UK. National Clearance Hub
5
GOV.UK. HMRC Interest Rates for Late and Early Payments
6
HM Revenue & Customs. Customs – Reviews and Appeals Against Discretionary Guarantees
7
GOV.UK. Archiving Your Trade Documents