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UK import rules

HMRC: import duty and VAT repayments only go to UK bank accounts

HMRC updated its repayment guidance on 1 September 2026 to confirm that overpaid import duty and VAT can only be repaid into a UK bank account.

UK import rules

HMRC's guidance on claiming back overpaid import duty and VAT now states that repayments can only be made to a UK bank account. Claims through the Customs Declaration Service and form C285 both ask for UK bank details: sort code, account number and account name.

Most overpayment claims must be made within three years. For declarations made in the Customs Declaration Service, a claim needs a commercial invoice showing the value of the goods and the amount that should have been paid.

VAT-registered importers cannot use these routes to reclaim overpaid import VAT. Instead, they reduce the output tax in box 1 of their VAT return and keep records to support it.

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A summary of the public sources above, checked when it was published. General information, not legal, tax or financial advice.

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