HMRC has updated its Guidance on How to claim a repayment of import duty and VAT if you have overpaid

It sets out how to check time limits and how to claim for importers, agents, freight forwarders or express operators. It also explains how to use the Customs Declaration Service or form C285 as an individual.

It covers:

• who can apply
• when to apply
• how to apply
• what you need — Customs Declaration Service
• apply online — Customs Declaration Service
• what you will need — C285 form
• apply online — C285 form
• what happens after the application