How to claim back overpaid import duty
For a CDS import, use HMRC’s repayment service if you have an EORI number. Explain the classification or valuation error and calculate the overpayment. The usual deadline is 3 years from notification of the debt. Ask Cambridge China Bridge to help assemble factory specifications and invoices.
Establish what was overpaid
Compare the completed declaration with the actual goods and transaction. For a classification error, identify the declared code, the proposed replacement and the product facts supporting it. For a valuation error, reconcile the invoice, freight and other value components. Use finding your commodity code and customs value explained for those underlying checks.
Repayment covers duty paid that was not due. For goods imported after 31 December 2020, the claim must exceed £9 per full import declaration. Separate the customs duty from broker charges and delivery costs when calculating your request. For authorised-use goods, consult our guide to duty after resale or diversion.
Choose the repayment route
For declarations made in CDS, claim through that service if you have an EORI number. The importer or an agent acting for them can apply. Repayments require a UK bank account.
Ask your broker to confirm the declaration system and agree who will submit the claim. Do not select a form simply because an old email mentions it. Keep declaration corrections and the repayment request together in your working file; see correcting a declaration after clearance.
Check the deadline before gathering documents
For overpayments, the usual claim limit is 3 years from notification of the customs debt. HMRC can extend time limits in exceptional circumstances. Ask HMRC about an extension rather than assuming that discovering the mistake later restarts the clock.
Record the notification date and the claim deadline against each affected declaration. Prioritise entries approaching that deadline, and ask your broker to identify any missing records immediately.
Build a file that explains the correction
Prepare your importer identifier, declaration reference, contact details and UK bank details. Include the commercial invoice and the corrected amount payable. Add specifications, photographs and a materials breakdown for classification; for valuation, add a reconciliation showing each changed component and its supporting document.
Ask the factory for records describing the goods actually shipped, rather than a generic catalogue page. Label attachments by declaration and product line. Show the original duty, corrected duty and difference in a calculation sheet, with a short explanation of why the original entry was wrong.
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Handle VAT separately and keep a claim record
VAT-registered businesses correct overpaid import VAT through their VAT return, rather than the customs repayment service. Distinguish this correction from ordinary recovery of correctly charged import VAT, covered in import VAT explained.
Save the submitted claim, attachments and subsequent correspondence. Agree who will answer questions and reconcile any refund against the affected declarations. Update the product and valuation instructions used for future shipments so the same error is not repeated.
Frequently asked questions
Can I claim if my broker used the wrong commodity code?
Duty paid that was not due can qualify for repayment. Ask the broker for the completed declaration and a written explanation supporting the corrected code and duty calculation.
How long do I have to claim overpaid customs duty?
The usual limit is 3 years from notification of the customs debt. HMRC can extend time limits in exceptional circumstances; ask HMRC rather than assuming an extension.
What evidence helps with an incorrect customs value?
Prepare the commercial invoice and corrected amount payable, plus a reconciliation of the declared and corrected values. Attach the freight, insurance and payment records relevant to the disputed components.
Can I include overpaid import VAT in the duty claim?
If you are VAT registered, correct overpaid import VAT through your VAT return. Keep the VAT correction separate from your customs duty repayment calculation.