Import duty or VAT overpaid
HMRC directs eligible EORI holders to the Customs Declaration Service where the declaration was made there. Online form C285 applies in specified circumstances.
Customs · Knowledge
Understand the route before you take it.
Professional reference material on C285, C&E1179, evidence, time limits and the questions that require human judgement. Linked to official sources. Inside Munire Customs the same material sits next to the work.
01 / Inside the application
Knowledge sits next to the work.
The in-app Knowledge Centre covers product use, C285 and C&E1179 guides, commodity and declaration codes, document checklists, compliance scoring, templates and HMRC resources — in the same workspace as the client book and claims.
Munire · Illustrative data
02 / Common repayment routes
Forms are not interchangeable.
The right route depends on why the amount is wrong, where the declaration was made, the importer’s EORI and VAT status, and the evidence available.
Damaged, defective or rejected goods
Rejected-import treatment concerns goods that do not meet contract conditions, are defective or were damaged before customs clearance.
VAT status changes the route
VAT-registered businesses generally cannot use C285 to reclaim import VAT and must adjust the VAT return. Confirm the current position before action.
03 / C285
Reclaiming overpaid import duty and VAT.
Complete walkthroughs, timelines and evidence requirements for HMRC C285 duty repayment claims. Always verify the live GOV.UK position before filing.
Munire · Illustrative data
