Knowledge · Customs
UK customs terms, routes and evidence standards
The subjects that decide whether a repayment claim stands up — each written for professional use and linked to its official source.
Thirteen entries covering the legal routes, the identifiers, the data environment and the evidence standards an importer or adviser meets in a post-clearance review. Each links to the current HMRC or GOV.UK guidance rather than restating it.
01 / A–Z
Thirteen subjects, each with its source.
Reference material carries a review date and an applicability note. Inside Munire Customs the same material sits beside the work itself.
C285
The HMRC route used to claim repayment or remission of import duty and import VAT where the relevant legal conditions are met.
Read →TermC&E1179
HMRC guidance for repayment or remission where imported goods have been rejected and the relevant conditions are met.
Read →TermCustoms Declaration Service
The source declaration environment and data context for UK customs records.
Read →TermAuthority to act
Holding declaration data does not itself authorise an adviser or intermediary to act for an importer.
Read →TermCommodity codes
Classification is a fact-led professional decision that affects duties, measures and declaration treatment.
Read →TermEORI
The Economic Operators Registration and Identification number used to identify organisations in customs activity.
Read →TermCustoms evidence
A defensible outcome connects source records, commercial facts, authority, reasoning, reviewer and action.
Read →TermImport VAT
Import VAT treatment belongs in the same evidential record as the declaration and any proposed correction or recovery.
Read →TermMRN
The Movement Reference Number used to identify and trace a customs declaration.
Read →TermOrigin
Preferential and non-preferential origin must be supported by the relevant facts and evidence.
Read →TermPost-clearance work
Review after import should preserve the declaration, facts, authority, evidence, conclusion and resulting action.
Read →TermProcedure codes
Procedure choices express the intended customs treatment and must match the facts of the movement.
Read →TermCustoms valuation
The declared customs value should be understood in the context of the transaction and applicable valuation method.
Read →02 / How to use it
Reference, not conclusion.
These pages describe the route and point at the governing guidance. They do not decide whether a particular claim succeeds. That judgement depends on the facts of the movement, the evidence held and the person willing to sign the conclusion.
03 / Apply it
From reference to claim.
C285 claim form software
Build the claim from CDS data with the evidence attached.
Read →Rejected importsC&E1179 automated reclaim
Detect rejected-import candidates and assemble the claim.
Read →AssuranceFreight forwarder CDS audit
Check what was declared on your EORI.
Read →Comparevs recovery agents
Flat licence against a share of every refund.
Read →