Reclaim duty or import VAT on a personal parcel
For a personal parcel, use BOR286 for Royal Mail or Parcelforce and online C285 for other couriers. Gather the charge notice, declaration, value evidence and payment records, then explain the error and requested refund. Keep courier fees separate. For planned factory orders, discuss supplier paperwork with Cambridge China Bridge.
Check what you are trying to reclaim
This guide covers incorrectly charged tax on a parcel bought for personal use, where you are not VAT registered. Identify the disputed duty or import VAT separately from the carrier's handling charge. For a complaint about the carrier's own charges, follow our courier fee dispute guide. For future purchases, see all-in quotes for personal China orders.
If you are VAT registered, HMRC says you cannot reclaim overpaid import VAT using C285 or its online repayment services; ask HMRC how to correct the overpayment, including whether it should be handled on your VAT return. Our business import VAT guide explains the wider accounting background. Check the parcel's actual purpose before choosing a personal claim route.
Build an evidence pack that explains the error
Before throwing away packaging, photograph the customs charge label and the sender's customs declaration. Gather the invoice or receipt, order confirmation, payment record, charge notice and tracking details. Match the goods, recipient, currency and value across the documents. Our customs documents guide helps identify the underlying shipment papers.
Write a short explanation showing what was declared, what you believe is wrong, the supporting document and the correction requested. Set out duty and VAT separately. If the seller collected VAT at checkout, include that invoice and ask what tax it represents; do not assume every tax shown on a receipt proves that the import charge was wrong.
Royal Mail and Parcelforce: use BOR286
For parcels delivered by Royal Mail or Parcelforce, use BOR286 from HMRC's official publication listed below. The form instructs you to pay the customs charges and complete it after payment, otherwise the parcel will be returned to the sender. Keep the payment receipt with your evidence.
Complete the recipient and charge-reference details, explain the error and sign the declaration. Send the completed form and supporting evidence to Border Force at the address printed on the current form. Incomplete forms or forms without the required supporting evidence are not accepted. Keep copies of everything you send and a record of posting.
Other couriers: use online C285
For a personal parcel delivered by another courier or freight company, use online C285 through HMRC's repayment guidance listed below. HMRC says individuals need an EORI number from the importer or their agent for this form. Ask the courier's customs team for that number, the movement reference number and the declaration supporting the charge.
Gather your contact details, value evidence and the record of VAT paid before starting. Ask the courier to explain any declaration information you cannot match to your parcel. HMRC repayments can only go to a UK bank account, so prepare the account name, account number and sort code. Never guess a missing customs reference.
Submit, retain the reference and follow through
Check HMRC's time limit for your claim type before waiting for the courier to finish investigating. HMRC identifies a different process for rejected imports, so check that guidance if your issue is returning defective goods rather than correcting an overcharge. Keep your explanation focused on the actual error.
For C285, HMRC sends an email confirming your submission reference. Save it alongside the submitted documents and use it when following up. Reply to requests for missing evidence with documents tied to the same parcel. Continue any courier fee complaint separately, and ask the courier how a tax repayment would be reflected on its bill.
Frequently asked questions
How do I reclaim wrongly charged tax on a Royal Mail parcel?
Use BOR286. The form says to pay the customs charges first, then submit the completed form and supporting evidence to the Border Force address printed on it.
Can I claim through C285 without a business VAT return?
For a personal parcel delivered by another courier, use online C285. Ask the courier for the customs reference and the importer or agent's EORI number. Repayment requires a UK bank account.
What if I threw away the customs label?
Ask the carrier for a copy of the charge breakdown and declaration, quoting your tracking reference. Explain the missing document when enquiring about your claim; do not invent its contents.
Does a tax refund also refund the courier handling fee?
Keep the handling fee complaint separate. Ask the courier which booking terms support its fee and whether it will issue a credit following the tax correction.