If your imported goods are lost, damaged or defective you may be able to apply for repayment or remission of customs duties.
If you did not receive all of your goods
No duty is due on your goods if you can show they were short-shipped or lost in transit before release from customs charge into free circulation.
If your goods are damaged
If you can prove to us that damage occurred before your goods were released from customs charge into free circulation, you can ask for the customs value to be amended.
If your goods were entered under the simplified procedure value rates scheme, check Valuing imported fruit and vegetables using simplified procedure values with Method 4.
Producing evidence of damaged goods
We cannot list all acceptable forms of evidence but some examples are:
- a credit note from the seller
- a statement from the customs officer who examined the goods
- a certificate of condemnation
- a statement from the Port Health Official
- a statement from an independent expert such as a surveyor
- details of settlement of claim against insurer or carrier
Check Valuing imported fruit and vegetables using simplified procedure values with Method 4 if your goods were entered under the simplified procedure value rates scheme.
Working out the customs value
Depending on the evidence you can produce you can work out the customs value by:
- apportioning the original price paid or payable to take account of partial loss or damage
- using the revised price paid or payable where the seller reduces the price as a result of the loss or damage
- comparing the price at which you sell the damaged goods with the published average market values for the same type of goods at the time of sale, and using the ratio to apportion the invoice price
If your goods are found to be defective after importation
You can submit a claim for repayment of duty to the Customs National Duty Repayments Centre if both the following apply:
- the defects are repaired
- the seller reimburses you under warranty for the cost of the warranty work carried out by you or on your behalf
Producing evidence of defective goods
You must provide full details of the contractual arrangements covering the warranty work. The warranty work must have been agreed between you and the seller of the imported goods.
You must be able to show that the seller has accepted responsibility under the warranty for the defects of these goods. The seller must have also agreed to make reimbursement for the warranty work.
You must provide a clear audit trail. It must show that you’ve been reimbursed for the post-importation warranty work required on the imported goods which evidences and links:
- the discovery and nature of the defect, including sufficient details to identify the goods concerned
- the repair work undertaken and the cost
- the reimbursement of the repair cost by the seller in accordance with the terms of the warranty — if details are not available, demonstrate how the precise amount for the repair cost has been calculated and that the seller or warrantor has accepted liability for that amount
You must provide details of the customs entry for the goods in question.
How to calculate the amount to claim
You must calculate the amount of Customs Duty that would have been paid if the customs value of the imported goods had been reduced by the amount of the reimbursement you receive from the seller of the goods. Then you deduct this amount from the duty that was actually paid. You can claim the difference.
Time limits for claiming
You have 3 years from the date your customs entry was accepted to submit your claim.
Conditions
You must not claim more than the original declared value of the imported item.
We reserve the right to carry out any appropriate verification enquiries and to request access to any relevant documentation before claims are processed.
Published 3 November 2022
