Overpaid UK import duty can result from incorrect commodity codes, customs values, origin information or declaration errors. The Bucks & Brains helps businesses review import declarations, identify potential overpayments, prepare supporting evidence and coordinate repayment claims with the relevant UK customs agent.
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Import duty may be repayable when more duty was paid than was actually due. HMRC currently allows repayment claims subject to applicable conditions and time limits, including generally 3 years for overpayments, 1 year for rejected imports and 90 days for withdrawal of an import declaration.
Import VAT follows different rules. VAT-registered businesses generally correct overpaid import VAT through their VAT return rather than using the customs repayment route.
We help Indian exporters, UK subsidiaries and UK importers review declarations, identify potential overpayments, prepare evidence and support the appropriate repayment process.
We check whether the import and potential overpayment fall within the applicable repayment rules.
We review commodity codes, customs values, duty calculations and declaration information.
We check whether an available preferential duty rate may have been missed and whether supporting origin evidence is available.
We organize MRNs, EORI details, invoices, transport documents and calculations supporting the claim.
We prepare the claim information for the appropriate HMRC route and keep customs duty and import VAT treatment separate.
We assist with responses to HMRC information requests and help identify recurring declaration issues.
Review your UK import activity, trade terms and potential areas of overpayment.
Examine relevant declarations and supporting commercial documents.
Prepare calculations and supporting information for the applicable repayment route.
Support responses to HMRC queries and recommend improvements for future imports.
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Depending on the circumstances, claims can be made by an importer or representative, customs agent, freight forwarder or express operator acting for the importer, and certain private individuals.
HMRC currently states a general 3-year limit for overpayments, 1 year for rejected imports, and 90 days for withdrawal of an import declaration, subject to applicable exceptions.
Not necessarily. VAT-registered businesses generally correct overpaid import VAT through their VAT return rather than using the C285 customs repayment route.
Depending on the claim, documents can include the MRN, EORI, commercial invoice, customs declaration information, calculation of the correct amount, packing list and transport documents.
For import duty and VAT repayments under the current HMRC repayment guidance, repayment can only be made to a UK bank account.
HMRC says it aims to make a decision within 30 days, but additional information requests can make the process longer.
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