C285 is HMRC's online form for claiming back import duty and VAT you've overpaid on goods brought into the UK. You must use it if you don't have an EORI number registered to you, if you're a private individual, or for Customs Duty Waiver Scheme claims on goods moved into Northern Ireland. The time limit for an overpayment claim is 3 years, and repayments only go to a UK bank account.
This guide follows HMRC's guidance on claiming a repayment of overpaid import duty and VAT, updated in September 2026, and its guidance on refunds and waivers of customs debt, as of October 2026.
Which route your claim takes
HMRC now has several routes, and picking the wrong one wastes time. The C285 is the fallback for people outside the declaration systems.
| Your situation | Where you claim |
|---|---|
| VAT registered, overpaid import VAT | Adjust your VAT Return, not C285 |
| Have an EORI number and the declaration was in the Customs Declaration Service | The Customs Declaration Service |
| Have an EORI number and the declaration was in CHIEF | CHIEF |
| No EORI number registered to you, or a private individual | Online form C285 |
| Import VAT, not VAT registered and no EORI number | Online form C285 |
| Goods delivered by Parcelforce or Royal Mail | Form BOR286 instead |
If you're not sure whether you have one, HMRC's EORI number guidance covers who needs it.
The VAT trap for registered businesses
If you're VAT registered, you can't reclaim overpaid import VAT on a C285 or the online services at all. You reduce the output tax in Box 1 of your VAT Return and keep records to back it up. You also can't treat it as input tax, because overpaid import VAT was never due to HMRC in the first place.
Who can make the claim
- The importer or their representative.
- A customs agent.
- A freight forwarder or express operator acting for the importer.
- A private individual who imported goods for personal use that weren't delivered by Parcelforce or Royal Mail.
Time limits
| Claim type | Time limit |
|---|---|
| Overpaid duty and VAT | 3 years |
| Rejected imports | 1 year |
| Withdrawal of an import declaration | 90 days |
HMRC can extend these in exceptional circumstances, such as a fire or flood destroying your records, if you contact it to ask.
What you'll need for the C285
- The movement reference number (MRN) from the import declaration.
- An EORI number from the importer or agent, or your own for a Customs Duty Waiver Scheme claim.
- Your contact and address details.
- UK bank details: sort code, account number and name.
- The VAT paid to HMRC, if you're claiming VAT back.
- Supporting evidence where needed, such as the commercial invoice or receipt, a packing list and the air waybill or bill of lading.
You sign in with a Government Gateway user ID, or use your email address to get a confirmation code. The form lets you save progress and print or save a copy of your answers.
When HMRC can repay
HMRC's refunds guidance lists the grounds. You paid duty that wasn't due, such as an overpayment. You rejected goods because they were damaged, defective or didn't meet the contract. The debt came from a customs error you couldn't have spotted, or from an exceptional situation outside normal commercial risk. Or you paid the duty and asked for the declaration to be invalidated, for example on mail order goods.
There's a minimum, as of October 2026: each full import declaration's claim must be more than £9 for goods imported after 31 December 2020. Rejected goods that you'll re-export or destroy use form C&E1179 rather than the C285, and that claim has to go in at least 48 hours before they're packed. You can't claim for goods you already knew were defective when the sale contract was made.
Part of a shipment defective
You can claim when only some of the goods are defective, but only for the difference between the duty charged on the whole consignment and the duty that would have been charged without the defective parts. You use the duty rate that applied at the time of the original customs declaration, not today's.
Which law your claim falls under
The exceptions to the time limits depend on where the goods came in. Goods imported into Great Britain are claimed under the Customs (Import Duty) (EU Exit) Regulations 2018. Goods imported into Northern Ireland fall under the Union Customs Code, regulation 952/2013. For rejected imports, have the import invoice, proof of entitlement and, if you're claiming only part of the charges, a calculation worksheet ready.
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If you're claiming in the Customs Declaration Service instead, an overpayment claim needs your EORI number, the MRN, a commercial invoice showing the value of the goods and the amount that should have been paid to HMRC. A packing list and transport documents are optional there, and you follow the claim's progress on your claims dashboard.
After you apply
You'll get an email from HMRC confirming your submission reference. HMRC aims to decide within 30 days, may ask for more information, and tells you when to expect the refund if it's approved.
The verdict
Use the C285 if you're a private importer or don't have your own EORI number, and claim within 3 years of the overpayment. If you're VAT registered, take the import VAT back on your VAT Return instead. Gather the MRN, invoice and bank details before you start the form.
Frequently asked questions
What is a C285 form?
It's HMRC's online claim for repayment of overpaid import duty and VAT, used by people without their own EORI number, private individuals and certain Northern Ireland waiver claims.
What's the time limit for a C285?
Three years for overpayments, one year for rejected imports and 90 days for withdrawing an import declaration.
Can a VAT registered business use C285 for import VAT?
No. VAT registered businesses adjust Box 1 of their VAT Return instead.
How long does HMRC take to process a C285?
HMRC aims to make a decision within 30 days and may ask for more information.
What if Royal Mail or Parcelforce delivered my goods?
Use form BOR286 instead of the C285.
Can I save a C285 and finish it later?
Yes. The online C285 lets you save your progress and print or save a copy of your answers.
