HMRC have announced that a new service enabling traders to claim back VAT and import duty on import declarations made through CDS is now live.
The service can be accessed via these two links:
- How to claim a repayment of import duty and VAT if you’ve overpaid
- Claim repayment or remission of charges on rejected imports (C&E1179)
Users must be subscribed to CDS to access the service, and businesses that are VAT-registered can only claim import duty via the service; they must use their VAT return to claim back VAT.
However, businesses that are claiming a repayment following a Trade Remedy Authority review, or individual parties not registered as a business, should continue to use C285 CDS form.