Rejected imports: repayment or remission of duty and VAT

Use this form:
To claim repayment or remission of customs charges on goods which are:
• not in accordance with contract, or
• defective, or
• damaged before customs clearance, or
Part A Applicant’s details
Is this claim: New claim Resubmitted claim
(A) Importer
Name for companies and other legal entities, give the
company name and name of person to contact about
the claim
Address
Postcode
Phone number
Email address
Economic Operator Registration and Identification
(EORI) number or VAT Registration Number
Claim for repayment or remission of Import duty, CAP charges,
• in one or more special situations described in Notice 266 Rejected imports:
repayment or remission of duty and VAT.
ADD charges, VAT and Excise duty paid on rejected imports
Before completing this form please read and understand the conditions set out in Notice 266.
Go to hmrc.gov.uk and enter Notice 266 in the Search box.
(B) Representative if necessary
Name for example, freight agent, company accountant,
or customs broker
Address
Phone number
Email address
Economic Operator Registration and Identification
(EORI) number or VAT Registration Number
Person to be repaid: Importer Representative If repayment is to be made to the Representative,
a letter of authority must be attached to the claim.
Bank account details
These details are required to enable HM Revenue & Customs (HMRC) to make the repayment directly into a bank account
through the BACS system which is safer and quicker than a payable order.
Account name not name of bank
Sort code
— —
Account number
Date stamp of receipt within HMRC
Please complete all relevant sections as appropriate and attach the correct supporting documents for your claim as specified
in Notice 266. You must make sure your claim reaches the National Rejected Imports Team 48 hours prior to disposal
of the goods. The address to send your completed claim is on the back of this form.
C&E1179 Page 1 HMRC 10/12

Part B Reason for rejection
Not in accordance with contract One or more special situations please provide details below or use separate sheet if needed
Defective
Damaged before Customs clearance
Details of rejected goods
Postal tracking
number
Entry date
DD MM YYYY
Entry Processing Unit
and entry number
Port, airport or
postal depot
Value (£)
as related to the
import invoice
Goods Commodity code (10-digit) Quantity
Page 2
Please continue on separate sheet for additional entries
Method of disposal:
Export Postal export Donation to charity Destruction Placed in a Customs warehouse Export in baggage
The goods described above will be available for inspection on DD MM YYYY
at the address given in Part A(A) or Part A(B) or at the address given below:
Postcode

Part C Documents supplied
Please refer to Section 5 of Notice 266 for guidance on documents to provide in support of your claim.
Please tick below to show which documents you have included with this claim.
Documentary proof of entitlement Import entry and invoice
Letter of authority Calculation worksheet This is required if claiming a proportion
Part D Claiming repayment or remission
I/We the undersigned will claim repayment or remission of:
Please tick the appropriate box(es) below.
Import duty under paragraph of Notice 266 in the sum of
CAP charges under paragraph of Notice 266 in the sum of
ADD charges under paragraph of Notice 266 in the sum of
Import VAT under paragraph of Notice 266 in the sum of
Excise duty under paragraph of Notice 266 in the sum of
I/We the undersigned will undertake to bear the cost of destruction.
Declaration
Please complete and sign this declaration.
I declare that the information provided on this claim is true
and complete to the best of my knowledge and belief.
Full name of signatory Use capital letters
Signature
Status of signatory For example, Importer or Representative
Dated DD MM YYYY
Page 3
of charges paid.
£ • 0 0
£ • 0 0
£ • 0 0
£ • 0 0
£ • 0 0
What to do next
Please send completed claim form and supporting
documents to:
HM Revenue & Customs
National Rejected Imports Team
Sapphire Plaza
Watlington Street
READING
Berkshire
RG1 4TE
What will happen when you get my
completed claim form?
Your claim will be dealt with within 30 days from when
we receive it. If we require any further information we
will contact you.

For official use only
Claim reference number
C&E1179 / /
Claim authorised / rejected / refused / considered withdrawn
(Please delete as appropriate)
Repayment to be made in the sum of:
£ • 0 0
Amounts notified electronically to Cumbernauld for payment
Yes No
Page 4
Signature
Grade
Counter signature
Grade
Office date stamp