C285 HMRC Form Guidance – VAT and Duty Repayment Claim

If you have overpaid import duty or VAT when bringing goods into the UK, you may be entitled to a repayment or remission through the HMRC C285 form. This document, also known simply as the c285 hmrc form, is the official way to reclaim overpayments or request a refund from HMRC.

What is the HMRC C285 Form?

The hmrc c285 form allows individuals and businesses to claim back:

• Overpaid import duty.
• Overpaid or incorrectly charged import VAT.
• Repayments when goods are returned, rejected, or incorrectly declared.

It is widely used by importers, freight forwarders, customs agents, and businesses trading internationally.

When Do You Need the C285 HMRC Form?

You should use the c285 form hmrc in cases such as:

• Goods returned to the supplier after import.
• Customs declarations with incorrect duty/VAT calculation.
• Double payments of import duty.
• Reliefs that were not applied during the original declaration.
• Errors by customs or brokers when filing.

Without this form, reclaiming overpaid amounts can be impossible, as HMRC requires the hmrc c285 for all official refund applications.

How to Complete the HMRC C285 Form

1. Download the form – from HMRC’s official website: https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285.
2. Provide claimant details – name, company, EORI number, and address.
3. Reference original import – customs entry number, import date, and declaration details.
4. State reason for claim – overpayment, goods returned, or relief entitlement.
5. Calculate repayment – detail the exact amounts of VAT/duty to be refunded.
6. Attach evidence – invoices, shipping documents, proof of return/export.
7. Submit to HMRC – electronically via CDS or by post to HMRC Customs.

Example Cases – HMRC C285 in Action

• Case 1 – Wrong Duty Calculation
  A London retailer overpaid £3,000 in import duty due to incorrect tariff coding. Filing a c285 hmrc allowed them to recover the full amount.
• Case 2 – Goods Returned to Supplier
  A shipment of electronics was faulty and sent back to the EU. The importer used the hmrc c285 form to reclaim VAT and duty already paid.
• Case 3 – Broker Error
  A freight agent declared goods at the wrong value, resulting in double VAT. Submitting the c285 form hmrc resolved the issue within weeks.

Common Mistakes with the C285 HMRC Form

❌ Submitting without supporting documentation.
❌ Missing or incorrect import entry number.
❌ Delayed application (must usually be filed within 3 years of payment).
❌ Claiming for goods not eligible for remission.

What Happens if You Don’t File a C285 Form?

• You will not be able to reclaim overpaid VAT or duty.
• Businesses may suffer financial losses due to incorrect charges.
• Customs compliance risks increase without formal claims.
• HMRC will not accept informal refund requests – only the hmrc c285 is valid.

Tips for a Successful Application

✅ Apply as soon as the error is identified.
✅ Keep all invoices, shipping documents, and customs entries.
✅ Use the correct commodity code and justification.
✅ Seek professional help if unsure – errors may delay repayment.

FAQ – HMRC C285

Q1: How long do I have to submit the HMRC C285 form?
You must usually apply within 3 years of the original duty/VAT payment.

Q2: How long does repayment take?
Most claims are processed in 30–60 days, but complex cases may take longer.

Q3: Can businesses and individuals both apply?
Yes, both importers and private individuals can submit the c285 form hmrc.

Q4: Do I need to submit supporting documents?
Yes, HMRC requires proof of import, invoices, and evidence for the claim.

Q5: Can Audit Consulting Group help me?
Absolutely – we prepare and file the hmrc c285 correctly, ensuring faster repayment and compliance with HMRC rules.

Why Choose Audit Consulting Group?

At Audit Consulting Group, we help businesses and individuals recover money through the c285 hmrc process. We:

• Review your customs declarations.
• Prepare the repayment claim accurately.
• Submit the hmrc c285 form on your behalf.
• Provide full compliance support for future imports.

Contact us today and let us recover your overpaid VAT or duty quickly and hassle-free.

👉 Official guidance and downloadable form