GUIDES · DUTY RECLAIM

You've overpaid duty. The window to reclaim it is closing.

Most UK importers overpay customs duty without realising it — and much of it can be reclaimed. But the window doesn't stay open. This guide covers how long you have, what a post-clearance audit checks, what to gather, and how to surface overpaid duty before the clock runs out.

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The 3-year window · what an audit checks · what to gather
THE WINDOW

The 3-year window.

When goods clear customs, the transaction feels closed. In practice, it isn't. You can generally reclaim overpaid import duty for up to 3 years from the date the entry was accepted, using the C285 and related overpayment routes.

The point most importers miss: the clock is already running. Every month, the oldest entries in your history fall out of the window. Duty that was recoverable a few weeks ago becomes permanently unrecoverable once the 3 years pass.

That makes reclaim a time-sensitive housekeeping task, not a one-off event. The earlier you review your declarations, the more of your history is still in scope.

WATCH · 46 SECONDS

The three-year reclaim window, explained

Why overpaid duty is generally reclaimable for up to three years from the date of entry — and why the window closes on your oldest entries every month.

THE FOUR AREAS

What does a post-clearance audit check?

Overpaid duty rarely comes from one big mistake. It builds up across four areas that a post-clearance audit reviews entry by entry.

Check 01
Tariff classification
The wrong commodity code means the wrong duty rate. Goods classified too high pay more duty than they should — a small code difference, repeated across hundreds of entries, adds up.
Check 02
Origin & preference
Preferential origin under a free trade agreement is often available but not claimed at clearance. Where the origin evidence supports it, a preferential rate can be applied retrospectively.
Check 03
Customs valuation
An over-declared customs value inflates duty. Incorrect additions (or missed deductions) — freight, buying commissions and similar charges — mean duty is calculated on the wrong base.
Check 04
Reliefs
Reliefs that were available but not applied — Returned Goods Relief, Inward Processing and others — can suspend or reduce duty. Missed eligibility is a common, recoverable source of overpayment.

Missed reliefs on re-imported goods are common enough to have their own guide — see the Returned Goods Relief guide for how that relief works and how it goes unclaimed at returns volume.

See where your entries stand.

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THE ROUTE

What is a C285 reclaim?

A C285 is the HMRC route for reclaiming overpaid import duty and import VAT. It is used where duty has been overpaid or was not due — for example after a classification correction, a retrospective preference claim, or a valuation adjustment.

A claim is not an argument; it is a corrected position supported by the underlying declaration and evidence. The records below establish what was declared, what should have been declared, and the difference in duty between the two. See the duty reclaim product for how that process is automated.

What a reclaim can look like

One fashion retailer recovered £144K in duty on re-imported customer returns where Returned Goods Relief had gone unclaimed — identified by auditing the declaration history while the entries were still inside the 3-year window.

THE RECORDS

What to gather.

A reclaim stands on the underlying records. Before reviewing your entries, pull together four things.

Gather 01
Import declarations
Your C88 or CDS entries — the record of what was declared to HMRC (HM Revenue & Customs) and the duty paid on each shipment.
Gather 02
Commodity codes
The codes used against each product, so classification can be checked against what was actually imported.
Gather 03
Supplier & origin documents
Invoices, origin declarations and supporting evidence that establish where goods were made and whether preference applies.
Gather 04
Valuation basis
How the customs value was built up on each entry — including any additions and deductions — so the declared value can be verified.
THE PLATFORM

How BorderAudit does it.

Reviewing entries by hand is slow, and a manual spot-check only ever samples a fraction of your declarations. BorderAudit is an automated post-clearance customs audit platform that does the review across all of them.

You connect your customs data, every entry is checked automatically, and both compliance risk and overpaid duty are surfaced — so you can see the picture and act before the 3-year window closes. It is freemium software with flat pricing (free to start, Premium at £149/month), never a success-fee service. For the wider context on the lookback period, see the post-clearance audit guide.

Step 01
Connect your data
Bring in your customs declaration history without manual CSV wrangling.
Step 02
Every entry checked
Classification, origin, valuation and reliefs are reviewed automatically across your whole history.
Step 03
Risk & recovery surfaced
Compliance risk and overpaid duty are flagged before the reclaim window closes.
17%
Of UK declarations contain errors
4.4M
Declaration lines processed daily
91%
HMRC first-time acceptance
£4.7M
Duty recovered through the platform
FAQ

Duty reclaims, answered.

You can generally reclaim overpaid import duty for up to 3 years from the date the customs entry was accepted. The C285 and related overpayment routes work within this window, and once it closes the money is lost.

The 3-year clock is running.

Connect your customs data once and every entry is checked automatically — overpaid duty is surfaced while the reclaim window is still open. Free to start. Flat pricing. No success fees.

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