Reclaiming duty overpaid on EU import

Following on from my recent query about Preferential tariffs, my supplier in the EU now has a REX number and as far as I can see, our imports of sails are now having the correct preferential tariff (0%) applied. We've previously paid the 3rd country rate of 12% on a number of imports. I understand that I can claim repayment of the duty paid on these - I am trying to enter claims on the website, but as soon as I enter the MRN, I get a message "Sorry, there is a problem with this MRN The MRN xxxxxxxxxxxxxxxxxx is invalid or there’s no duty or VAT in this MRN to claim." The MRN relates to a shipment that we paid £1477.55 duty on. The shipment in question contained 3 Sails - HS code is 63063000 - Sails. These were declared as having Preferential origin of Croatia, hence should have attracted duty of 0% under the TCA if the proper declaration was made. Due to the missing REX no, we were charged 12%. This was handled by the couriers - I can't see the declaration in our CDS dashboard. I am sure that I am doing something wrong, but I don't know what! Can anyone advise where I am going wrong?

Hi ,
 

If the details of the MRN are correct and system still not letting you proceed you can use online CDS C285 form and email it to customsaccountingrepayments@hmrc.gov.ukv with supporting documents  . See :   How to claim a repayment of import duty and VAT if you've overpaid  . Thank you .

Afternoon Janey Hill I can help. You would need to ask the courier or freight company to provide you with the import entry. then you can put in a CDS reclaim as you now have the REX number Regards Richard Clarke

Hello again I now have all the documentation that accompanied the shipment and have managed to get into the "Claim back import duty and VAT" section, and the system recognises the MRN that the courier (DHL) has given me (which is not the one that the original supplier gave me!) I am a bit concerned about the documentation I need. The "Commercial Invoice" that accompanied the shipment is the one that the DHL's system generated from the information we gave it - we booked the shipment so that was done automatically. The MRN listed on that document is the one that our supplier gave us which DHL ignored and created their own. The supplier gave us a ProForma Invoice which does not have the REX number on the declaration of preferential origin. My question is - do I need to ask our supplier to generate a Commercial Invoice with the REX number embedded? or can I go anywhere with the documentation that I have? I don't want to start making claims that get rejected and having to repeat the work, that's just a waste of everyone's time. Janey

To reclaim the duties you will need to have a revised commercial invoice or other commercial documents with the statement on origin including their REX number . It is the statement that HMRC will need as the proof of preferential origin. This is stated in the annex 7 of the agreement. https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu

Thank you - I've spoken to my supplier and they have agreed to supply revised Commercial Invoices with their REX now in the Declaration. Fingers crossed.

Hi Janey,
Please contact Imports and exports general enquiries helpline for guidance on your query.
Imports and exports: general enquiries
Thank you.