UK Duty Recovery · HMRC C285
C285 Duty Refund: Reclaim Overpaid UK Customs Duty
If you import goods into the UK and pay duty through CDS, there is a 3-year window to reclaim overpayments via HMRC form C285. Most importers never audit their own declarations. The ones who do typically find recoverable errors in 15–40% of entries.
What is HMRC Form C285?
C285 is the formal mechanism for reclaiming overpaid customs duty and import VAT from HMRC. It applies when goods have already cleared through CDS and the declaration cannot be amended through normal channels.
The legal basis is section 29 of the Customs Act 2018 and the Taxation (Cross-border Trade) Act 2018. HMRC publishes the claim form and guidance in Customs Notice 998 (Customs Drawback) and on GOV.UK for overpayment recovery.
The claim window is 3 years from the date the declaration was accepted. After that, the duty is permanently lost. The C285 process covers duty, import VAT and (where applicable) anti-dumping or countervailing duty.
Common Errors That Drive C285 Claims
Classification errors
Wrong commodity code applied at declaration. A single digit wrong in a 10-digit code can shift duty from 0% to 12% or vice versa.
Worked example
A UK importer of aluminium extrusions declared HS 7604.29 (6.5% duty) instead of 7604.21 (0% under UK GSP). Three years of declarations at the wrong rate.
Valuation errors
Non-dutiable costs (freight, insurance, post-importation charges) incorrectly included in the customs value, inflating both duty and import VAT.
Worked example
A logistics company included inland UK haulage in the customs value on CDS. At 4.5% duty on £8M annual imports, the overpayment exceeded £100K over 3 years.
Preferential origin missed
Goods eligible for 0% or reduced duty under a UK free trade agreement were declared at the full MFN rate because the origin certificate was not presented.
Worked example
A food importer held EUR.1 certificates for Turkish goods but the broker never applied preference. The duty difference was 8% on £2M of annual imports.
Procedure code errors
Incorrect CPC or additional procedure codes, missing reliefs (end-use, inward processing, RGR), or wrong customs regime applied.
Worked example
Returned goods re-imported under CPC 4000 instead of 6121 (Returned Goods Relief). Full duty paid on goods that should have entered at 0%.
How MyCustomsInfo® Supports Your C285 Claims
Declaration data ingestion
We ingest your CDS declaration history — typically via your broker or HMRC data download. Every entry, every line item, every commodity code.
Multi-dimensional audit
The platform audits classification (HS codes against product descriptions), valuation (dutiable vs non-dutiable costs), origin (preferential rates available but not claimed) and procedure codes (reliefs missed).
C285-ready evidence pack
For every recoverable error, we calculate the duty impact, identify the correction mechanism and assemble the evidence: original declaration, correct classification rationale, duty differential and supporting documents.
Broker handoff
Your licensed customs broker receives the evidence pack and files the C285 with HMRC. We do not file. We do not act as broker. We prepare the data that makes the claim defensible.
Compliance boundary
MyCustomsInfo® does not file customs declarations, submit C285 claims, or act as a customs broker. We audit, identify and prepare. Your licensed broker or agent files the claim with HMRC. This boundary is maintained by design, not by accident.
Request a C285 Recovery Assessment
We will review your situation and confirm whether a C285 audit is worthwhile.
C285 Duty Refund FAQ
Related Recovery & Compliance Pages
Duty Recovery Service UK
Full UK/EU/US duty recovery overview
Returned Goods Relief
RGR recovery for re-imported goods
Post-Summary Correction
US PSC and protest window recovery
Post-Clearance Audit
Multi-regime declaration audit
CBAM Default Values
Avoid paying default carbon rates
Recovery Calculator
Estimate your potential recovery
MyCustomsInfo® does not provide legal, tax or customs brokerage services. The information on this page is for general guidance only and does not constitute professional advice. C285 claims must be filed by a licensed customs broker or agent. HMRC policy and processing times may change. © 2026 MyCustomsInfo®. All rights reserved.