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Posted Wed, 30 Jun 2021 13:04:24 GMT by Danielleh
Hi. My company is looking to help small UK businesses who import EU goods that are eligible under the EU-UK TCA but not claiming preference. The problem we see is that small companies are importing from EU, where some of the goods are of EU origin while some might be from China etc. Courier companies are getting the importer to pay duties on all products, as it is too much hassle to declare the preferential origin properly. I know duties can be reclaimed via form C285. However, this requires the reclaimer to have access to CHIEF or CDS and have the C85 Customs declaration. Courier companies usually do not provide the C85 document to their small customers, nor do small companies have access to CHIEF or CDS, or even know which system their goods were cleared on. Question: 1. Is there a way for small companies to reclaim duties without having their C85 document? 2. Could their MSS report be used as evidence of the import and duties paid? 3. Has HMRC got a solution for this? (please note I have gotten all my information from this page: https://www.gov.uk/guidance/apply-for-repayment-or-remission-of-import-duties-c285-chief#how-to-apply
Posted Tue, 06 Jul 2021 08:30:17 GMT by Danielleh
* Sorry to clarify, I mean the C88 form (Single Administrative Document), not C85, which is unavailable to small traders using courier companies
Posted Thu, 15 Jul 2021 10:25:39 GMT by HMRC Admin 19
Hi,

You are not required to have direct access to CHIEF or CDS to be able to make a duty repayment claim (C285), you only need to have specific details available to complete the C285 form and provide supporting evidence.

The C88 can be obtained from the importer’s customs agent who submitted the import declaration on their behalf. If the C88 is not available, an E2 (import entry acceptance advice) may also be used to support a repayment claim. This can be obtained from your customs agent who submitted the import declaration on their behalf. In the absence of C88/E2, a MSS report may be used to support your claim. 

You can explore your options in terms of using an intermediary as detailed in the guidance at:

Get someone to deal with customs for you

Thank you.
 

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