Import duty difference 

The volume of both Import and Export declarations clearly results in a Post Clearance amendment process being utilised.  Let us explain the reasons, not excuses, behind the preventable re-work of these declarations and make it CLEAR for you.

Based on current levels of UK/EU trade and subject to new customs arrangements negotiated with the EU, HMRC’s current estimate of the maximum number of customs declarations per year after March 2019 to be around a 200 million increase on the 55 million existing declarations each year.

Consequently 55 million entries per year it is inevitable that errors are being made by shippers, importers, agents/FPO’s.  Current figures available for submitted Post Clearance amendments are approximately 2,700 reclaims submitted per month which include the following amendment types;

  1. VAT number change
  2. Over declaration
  3. Incorrect tariff number used
  4. Customs procedure code
  5. Preference document
  6. Importer/shipper details

Amendment requirements

It is worth noting, and the first thing to remember, almost all post clearance amendments for both Import and Export will require a Letter of Explanation. This should outline in detail how and why error was made and including preventative measures for the future.

1.VAT number change – Letter of explanation including preventative measures for any future imports.

2. Over declaration – Unique invoice from shipper showing correct values.

3. Customs Duty vs tariff – Evidence of classification in the form of BTI and/or Trade literature.

4. Customs procedure code – Copies of any customs authorisation/s which maybe applicable.

5. Preference document –  Evidence of preference if not used.

6. Importer/shipper details – Correct importer/exporter details including EORI.

7. Submitting an amendment – Online or via the postal service for both Imports (C285)  and Exports (C81)

It is especially relevant to know import VAT is generally non-refundable if you are VAT registered and the declaration has correctly been made in your name. This is due to a process which is already in place to reclaim VAT via monthly/quarterly returns.

Clearlight have over 60 years of experience in the international import and export business.  Our experience encompasses reclaims/amendments/refunds saving business tens of £1,000’s. If you need assistance, require a “spot audit” of your import and/or export entries for compliance contact us on 01283 553099 or

, , , , , , , , , , , , , , , , , , , ,

Related Posts

EU Trade and Customs Policy – White Paper

Following Teresa May’s “Renaissance in Florence” speech  (here and an interesting week at the Conservative Party Conference in Manchester, we now have the government White Paper…
Clearlight Customs – UK Import Export Customs Advisors

AEO our Top Tips

Authorised Economic Operator top tips vs. Reality Check We recently hosted an Authorised Economic Operator (AEO) Masterclass. The participants got great value out of…
Clearlight Customs – UK Import Export Customs Advisors