Double Duty and VAT - CDS

21 Mar 2023

HMRC are currently carrying out a thorough review to assess what went wrong during the recent major incident that caused some import declarations in the Customs Declaration Service to become stuck.

As part of this review, they stated that it has become clear that some declarants may have made duplicate declarations for the same movement. This may lead to two lots of import duty and VAT being paid.

They would urge any declarants that made duplicate declarations to check their records to see if double payments have been made.

If they have, then declarants will need to submit a C285 form to get a refund. They would urge those affected to do this as soon as possible.

In addition, if you were unable to get a Movement Reference Number (MRN) for your pre-lodged declaration due to the IT issues and were permitted to move your goods without an MRN, you will need to manually arrive your declaration.