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Refunds and waivers on customs debt by HMRC
22 September 2020 Andrea Marshall, Tax Specialist
HMRC has updated its Guidance Refunds and waivers on customs debt by HMRC. The updates are not major, but we are highlighting this, as some members may not be aware that such guidance exists.
This is when HMRC can repay or remit duties:
Your claim must be more than 10 euros in value (£8.86 in pounds sterling) for each customs declaration, and we can repay or remit customs duties when:
you paid duties that were not due, for example, an over payment
you reject the imported goods because they’re damaged or defective, or do not meet the conditions of their contract
the debt results from:
you pay the duties but you ask us to invalidate the customs declaration, for example on mail order goods
an error made by customs authorities that you could not have identified
circumstances that put you in an exceptional situation compared to other businesses, is outside of normal commercial risk and not the result of any negligence or deception on your part
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22 September 2020 
Andrea Marshall, Tax Specialist
