Guidance: How to apply for a repayment of import duty and VAT if you've overpaid (C285)

This guide has been updated to confirm that VAT-registered importers cannot use form C285 to reclaim overpayments of import VAT and the section on overpaid Customs Duty on imports from Cambodia and Myanmar has been removed.

Added information on ‘Overpaid Customs Duty on imports from Cambodia and Myanmar’.

First published.