Returned goods relief claim form
Help
If you need more help with this form or want
more information:
go to www.hmrc.gov.uk
phone our helpline on 0845 010 9000
or from abroad +44 208 929 0152
textphone (for people with hearing difficulties)
0845 000 0200
About this form
Use this form to claim relief from:
customs duty
Common Agricultural Policy (CAP) import charges
Value Added Tax (VAT)
excise duty and the payment of excise duty
on goods returning to the UK.
The conditions for relief and some of the terms used on this
form are explained in Notice 236 Importing returned goods
free of duty and tax. You can get this from our website or by
phoning our helpline.
To find out what you can expect from us and what we expect
from you, go to www.hmrc.gov.uk/charter and have a look
at Your Charter.
How to fill in this form
You will need your C88 export declaration to fill in this form.
Please print off and fill in pages 1, 7 and 8 of this form and
any others that are relevant to your claim as shown in
question 1 below. If you need a Rural Payments Agency (RPA)
statement to support your claim, print off page 9 also.
About your import
2
About the person or company importing goods
Name
Address
Postcode
3
EORI number
C1314 v 1.3 Page 1 HMRC 05/12
About your claim
1
Please tick to show type(s) of relief you are claiming
(you will also need to print off and fill in these pages)
customs duty fill in section on pages 2 and 3
Value Added Tax (VAT) fill in section on page 4
excise duty fill in section on page 4
Common Agricultural Policy (CAP) import charges
fill in section on pages 5 to 7
4
Description of goods
Serial numbers or identifying marks of goods
Commodity code
See Integrated Tariff of the United Kingdom for details
5
Are the goods being imported within three years of
their export from the EU?
No Yes
If No, please phone our helpline before
completing this form
6
Type of currency used throughout this form
Pound sterling Euro
Import declaration number /
date stamp
For official use
Postal depot reference number
About your import continued
Page 2
Claim for customs duty relief
7
Are you claiming customs duty relief?
No Yes
If No, please go to next section
8
Were you the person who last exported the goods from
the customs union?
The customs union is Aland Islands, Andorra, Austria,
Azores, Balearic Islands, Belgium, Bulgaria, Canary
Islands, Channel Islands, Cyprus, Czech Republic,
Denmark, Estonian, Finland, France, French Guiana,
Germany, Greece, Guadeloupe, Hungary, Republic of
Ireland, Italy, Latvia, Lithuania, Luxembourg, Maderia,
Malta, Martinique, Monaco, Mount Athos, Netherlands,
Poland, Portugal, Reunion, Romania, San Marino,
Slovakia, Slovenia, Spain, Sweden, Turkey, and the
United Kingdom.
No Yes
If No, you may need the help of the person who
exported the goods to answer the following questions
9
Which customs union country were the goods
exported from?
10
Were the goods exported to a place outside the
customs union?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see www.hmrc.gov.co.uk
for other types of relief you may be entitled to before
filling in form C88
11
Which country were the goods exported to?
12
Were the goods in free circulation with all duties and
VAT paid when they left the customs union?
No Yes
If Yes, go to question 20
If No, tell us:
Which relief did you claim at previous import to the
customs union
End-use relief go to question 13
Inward processing go to question 18
About end-use relief
13
Were the goods put to their intended end-use
before being exported from the customs union?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
14
Are the goods being declared for the same end-use as
on previous import?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
If Yes, enter CPC 40 00 023 on form C88, box 37
15
Tell us the amount of customs duty relieved on the
previous import to end-use
A
If ‘0’ you are not entitled to returned goods relief.
Do not fill in this form. Please see www.hmrc.gov.co.uk
for other types of relief you may be entitled to before
filling in form C88
16
Was customs duty refunded on the previous export?
No Yes
If Yes, how much was refunded?
B
We will need to see evidence of this. Please send it
with this form.
17
Balance of customs duty due This is the amount in
box A minus amount in box B (C = A – B)
C
Go to question 20
About inward processing
18
How much customs duty was relieved at the
previous import to inward processing?
D
19
Was compensatory interest paid on the export of
these goods from the EU?
No Yes
If Yes, how much was paid?
E
Page 3
Calculation of duty chargeable on
goods having unforeseen repairs whilst
outside the customs union
23
Are all the goods being re-imported?
No Yes
Answer questions 24 to 28 about the proportion of
goods being re-imported
24
Quantity of goods being re-imported
F
25
Value of goods being re-imported
G
26
Value of these goods at export
H
27
Rate of duty
I
28
Gross customs duty J = G - (H x I)
J
Claim for customs duty relief continued
20
Have the goods undergone any process or repair whilst
outside the customs union?
No Yes
If No, go to Declaration on page 7
If Yes, was the process or repair planned at export
from the customs union?
No Yes
If Yes, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
21
Was the process or repair to maintain the goods in the
same condition as they were at export?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
22
Did this increase the export value declared?
No Yes
If No, go to Declaration on page 7
If Yes, duty and VAT will be due on any increase in the
export value.
Give details of the process or repair and the
circumstances leading to it (if you need more space,
please give details on another piece of paper and
attach it to this form)
Page 4
34
Did the process or repair increase the value at export?
No Yes
If Yes, give details of the process or repair and the
circumstances leading to it (if you need more space,
please give details on another piece of paper and
attach it to this form)
35
Are all the goods being re-imported?
No Yes
Answer questions 36 to 39 about the proportion of
goods being re-imported. You will also need to put
these amounts on the Calculations worksheet on page 8
36
Quantity of goods being re-imported?
K
37
Value of goods being reimported?
L
38
Value of these goods at export?
M
39
Rate of VAT for these goods?
N
Claim for VAT relief (for VAT purposes the Channel Islands are outside the EU)
29
Are you claiming VAT relief for these goods?
No Yes
If No, please go to next section
30
Is the person reimporting the goods the same person
who exported the goods from the EU?
No Yes
If No, you are not entitled to VAT relief on these goods
If Yes, go to Declaration on page 7
31
Have the goods undergone any repair or process whilst
outside the EU?
No Yes
If No, go to Declaration on page 7
If Yes, please answer questions 32 to 39
32
Was this process or repair planned at export?
No Yes
If Yes, you are not entitled to VAT relief. Go to
Declaration on page 7
33
Was the process or repair to maintain the goods in the
same condition they were at export?
No Yes
If No, you are not entitled to VAT returned
goods relief. Go to Declaration on page 7
40
Do you want to suspend the excise duty for
these goods?
No Yes
If No, excise duty is payable and must be declared on
form C88 on the excise tax line (box 47)
If Yes, you must declare the goods on form C88
(as in customs procedure code 6800F01). This allows:
the goods to be warehoused in excise duty suspension
returned goods relief from customs duty, CAP import
charges and VAT where eligible
Claim for suspension or payment of excise duty
Page 5
About end-use relief
49
Were the goods put to their intended end-use
before being exported from the EU?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
50
Are the goods being declared for the same end-use as
on previous import?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
If Yes, enter CPC 40 00 023 on form C88, box 37
51
Tell us the amount of CAP import charges relieved on
the previous import to end-use
O
If ‘0’, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
52
Were CAP import charges refunded on the
previous export?
No Yes
If Yes, tell us how much was refunded
P
We will need to see evidence of this. Please send it
with this form
53
Balance of CAP import charges due This is the
amount in box O minus amount in box P (Q = O – P)
Q
Go to question 56
48
Were the goods in free circulation with all duties and
VAT paid when they left the EU?
No Yes
If Yes, go to question 56
If No, which relief did you claim at previous import to
the EU?
End-use relief go to question 49
Inward processing go to question 54
45
Are the goods CAP import goods?
(See Notice 800 and leaflet ET1 - the Trader’s guide to
importing and exporting CAP goods)
No Yes
If No, go to question 46
If Yes, are these goods being imported within
12 months of their export from the EU?
No Yes
If Yes, go to question 46
If No, are the goods being returned due to
circumstances beyond the exporter’s control?
See Notice 236 for details
No Yes
If Yes, go to question 46
If No, please contact our helpline before continuing
with your CAP returned goods relief claim.
46
Were the goods exported to a place outside the EU?
No Yes
47
Which country were the goods exported from?
41
Are you claiming relief of CAP import charges?
No Yes
If No, go to Declaration on page 7
42
What is the net mass or capacity of the goods?
43
Details of the company who put the goods into
customs control at export
Name
Address
44
Were you the person who last exported the goods from
the European Union (EU)?
No Yes
Claim for relief of Common Agricultural Policy (CAP) import charges
Page 6 Page 6
Claim for relief of Common Agricultural Policy (CAP) import charges continued
59
When the goods were exported from the EU, were they
CAP goods or manufactured from CAP goods?
For further details see Notice 800 and
RPA Trader’s Guide ET1
No Yes
If No, go to Declaration on page 7
60
Were the goods or any parts used in their manufacture
previously imported into the EU without payment of all
or part of the CAP import charges?
No Yes
If Yes, tell us the amount due but not paid
61
Were the goods the subject of a CAP export licence or
covered by an advance fixing certificate?
No Yes
62
Were the goods subject to a claim to export refund?
No Yes
If Yes, tell us the amount export refund
Go to question 65
63
Were the goods subject to a payment of an
export charge?
No Yes
If Yes, tell us the amount of export charge
If you have paid export duties you may be eligible for
a repayment. See Notice 199
64
Were the goods subject to any other financial
advantage under CAP?
No Yes
If Yes, tell us the amount of other financial advantage
65
Rural Payments Agency (RPA) registered number
66
Claim reference number
67
Item number
56
Have the goods undergone any process or repair whilst
outside the EU?
No Yes
If No, go to Declaration on page 7
If Yes, was the process or repair planned at export
from the EU?
No Yes
If Yes, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
57
Was the process or repair to maintain the goods in the
same condition as they were at export?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
58
Did this increase the export value declared?
No Yes
If Yes, duty and VAT will be due on any increase in the
export value.
Give details of the process or repair and the
circumstances leading to it (if you need more space,
please give details on another piece of paper and
attach it to this form)
About inward processing
54
How much CAP import charges were relieved at the
previous import to inward processing?
R
55
Was compensatory interest paid on the export of
these goods from the EU?
No Yes
If Yes, how much was paid?
S
/
Page 7
Declaration
I declare that
The information I have given on this form is correct and
complete to the best of my knowledge. I understand that if I
knowingly give false information I may have to pay financial
penalties and face prosecution. I claim the following relief:
Please tick all the boxes that apply
Customs duty
VAT
CAP import charges
Excise duty
Your signature
Date DD MM YYYY
Print name of person signing this form
Capacity in which you have signed
for example Company Director, authorised agent,
individual importer
Daytime phone number
Email address
If you are an authorised agent please also tell us your
business address
Postcode
Claim for relief of Common Agricultural Policy (CAP) import charges continued
68
RPA invoice number / BACS reference
69
Date of export from the EU? DD MM YYYY
70
Were the goods cleared for entry into the country
from which they are now being returned?
No Yes
If Yes, provide evidence of import
If No, tell us why not
dd mmm yyyy
dd mmm yyyy
Page 8
Calculations worksheet
Calculation of customs duty chargeable on goods while outside the customs union
Balance of customs duty due
Amount relieved
Amount of compensatory interest paid
Returned goods
Quantity of goods re-imported
Gross customs duty
Calculation of VAT chargeable on goods while outside the EU
Returned goods
Quantity of goods re-imported
Value of goods being re-imported
Value of these goods at export
Rate of VAT for these goods
VAT chargeable T = ( L - M) x (J + N)
Calculation of CAP import charges
Balance of CAP import charges due
Amount of relief payable
Compensatory levy deductable
Net relief due to be paid (U = R - S)
Totals to be transferred onto form C88
Total duty to be put on to form C88 (C + J + Q + U)
Total VAT to be put on to form C88 (V x N)
R
S
U
K
L
M
N
T
V
F
J
C
Q
Enter the details from the boxes you have filled in throughout this form, then use this worksheet to calculate the amount of
duty, VAT and CAP import charges you must declare on form C88
D
E
What you need to do next
Attach this form to form C88 import entry* to support your declaration for returned goods relief.
* If you need a Rural Payments Agency (RPA) statement to support your claim for returned goods relief for goods that
were both exported from and reimported into the UK, you will need to have page 9 of this form stamped first.
To get an RPA statement, send this form to:
Rural Payments Agency, Lancaster House, Hampshire Court, NEWCASTLE-UPON-TYNE, NE4 7YH
For further details see Notice 237, section 7.4(b).
Page 9 Page 9
For official use by RPA Newcastle
Statement for Export Licences or Advance Fixing Certificates
Exported without licence or certificate.
Attributions on licence or certificate cancelled.
Return due to force majeure (licence/certificate not required for cancellation of attributions).
Unexpired licence or certificate to be presented to HM Revenue & Customs.
Signature
Print name
Office date stamp
Refunds or other amounts provided for on exportation
No refunds or other amounts granted on exportation.
Refunds or other amounts on exportation repaid for (insert quantity)
Entitlement to payment of refunds or other amounts on exportation cancelled for
(insert quantity)
Not verified.
Signature
Print name
Office date stamp
Result of claim to returned goods relief for CAP goods
Returned goods relief refused.
Goods admitted as returned goods under Article 844(2) of Regulation (EEC) No. 2545/93
for example force majeure.
Returned goods relief granted, but goods were NOT returned due to force majeure.
This applies only to goods that were subject to a net charge at exportation, and not
returned for reasons of force majeure, so no entitlement to repayment of the charge.
Signature
Print name
Office date stamp
For official use by HMRC
click to sign
signature
click to edit
click to sign
signature
click to edit
click to sign
signature
click to edit
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