Post Clearance Amendments – Underpayments

Once an import declaration has been customs cleared it isn’t possible to amend the declaration through CDS. Importers (and agents) should use the form C2001CDS to make a voluntary disclosure of underpayments arising on the import of goods.

On receipt of the voluntary disclosure, HMRC will issue a C18 Post Clearance Demand Note for the extra duty or VAT due.

Postponed VAT Accounting (PVA)

If you use Postponed VAT Accounting, you should not use the C2001.

If postponed VAT accounting (FR1 in Data Element 3/40) was used on the original import declaration, importers must account for the underpaid import VAT on your VAT Return. Do not use this service, even if this payment method was selected in error.

C2001CDS – What is required

Certain information for Procedure Codes, this includes:

• the original Procedure Code and Additional Procedure Codes
• the revised Procedure Code and Additional Procedure Codes, if changed
• details of the amendment

The name, address, telephone number and Economic Operators Registration Identification (EORI) number of the:

• importer
• representative

For the commodity code, you must include the:

• item number
• data element number
• movement reference number (MRN)

You’ll also need any underpayment details such as the amount of any duty or VAT paid already. In addition, you’ll need details of any:

• amount of duty or VAT owed to HMRC
• other amounts paid
• other amounts owed to HMRC

How to apply

Make sure you have all your necessary documents and files ready to submit with your disclosure.

You’ll need to apply using form C2001CDS (PDF, 153 KB, 3 pages).

Post Clearance Amendments – Overpayments

Important note about VAT

If you are a VAT registered business, you must not use form C285CDS to claim for repayment of overpaid VAT. You must make the adjustment through your periodic VAT return. If you are not VAT registered you must continue to use form C285CDS to claim for a repayment of VAT.

Who can apply for a refund?

You can make a claim if you are:

• an importer or a representative of the importer
• an agent
• a freight forwarder
• a private individual

When to apply

The time limit for submitting a claim for repayment of overpaid duty and VAT is:

• 3 years for overpayments
• 1 year for rejected imports
• 3 months for invalidation of a customs entry

To claim a repayment you will need:

• the CDS Movement Reference Number (MRN)
• a commercial invoice for the imported goods
• a packing list
• the transport documents — airway bill or bill of lading
• the amount of import duty or VAT that was paid to HMRC
• the amount that should have been paid to HMRC
• your contact and address details

Depending on your claim type HMRC may ask you to provide additional documents.

How to apply

Make sure you have all your necessary documents and files ready to submit with your claim.

You’ll need to apply using form C285 for CDS

You must:

1. Fill in the form fully before you can print it - you cannot save a partly completed form.
2. Send your completed form to the address shown on the form - with any relevant supporting documents.

If you’re a Fast Parcel Operator (FPO), you’ll need to check FPOs reclaiming import VAT on returned goods (CIP2) before using this form.

Post Clearance Amendments - EORI number changes and Non-Monetary Amendments

The PCA team within HMRC make post clearance VAT/EORI number changes and non-monetary amendments to incorrect information that has been input on an import customs declaration.

Any amendments the team does are for audit purposes and they do not amend what is displayed on CHIEF/CDS or create new customs declarations.

This is important as it means the company will have acknowledgement that the amendment has been made correctly, should they ever have a visit from an HMRC Officer.

If approved, the PCA team will issue a letter to keep in tandem with the original and amended customs declaration.

To process a VAT/EORI number amendment, the PCA team will require:

•  The correct EORI number for the amendment requested.
• A copy of the original CDS import declaration
• A copy of the commercial paperwork for the entry which includes the Sales/Commercial invoice showing the sale of the goods.

PVA Notice: For declarations using PVA, you must now provide a statement of intent for how the correct trader will treat import VAT. That is, Postponed VAT Accounting, Deferment Account or C18 Post Clearance Demand note.

To process any other non-monetary amendment, the PCA team will require:

•  A copy of the original CDS import declaration.
• A copy of an amended CDS import declaration, clearly detailing all changes that are required. This declaration must be signed.

You can make a training declaration or a dummy declaration to show the changes needed. It must be signed. Or you can make a copy of the original CDS import declaration and write the changes on it. Again it must be signed.

The PCA team cannot accept an amended declaration if it is not signed. The amended declaration should be clearly marked “Amended” and show the correct details.

The above paperwork is required for each entry for which amendment is required.

The PCA Team cannot accept monetary amendments.

Please do not mark your email as “private” as this can cause delays in processing.

belfast.pcateam@hmrc.gov.uk