Have you duplicated payments through the Customs Declarations System?
Have you duplicated payments through the Customs Declarations System?
HMRC believes that some importers may have submitted duplicate declarations with the same Unique Consignment Reference (UCR) when their original declaration got stuck/delayed due to system outage.
When the issue was resolved, both the original and replacement declarations were processed and, therefore, importers may have paid customs duty and import VAT twice for the same import.
How to double check
HMRC are urging users of the Customs Declaration System (CDS) to check their recent customs duty and import VAT payments for duplicated payments. Importers should check their CDS reports, C79 import VAT certificates and Postponed VAT certificates to determine whether they have been affected.
If you were unable to get a ‘movement reference number; (MRN) for a pre-lodged declaration due to the CDS IT issue and were permitted to move your goods without an MRN under the ‘business continuity plan’ in place until 16 March 2023, the affected movements must also be manually arrived on CDS.
How to reclaim
Affected importers should submit a ‘C285 application for repayment or remission’ to HMRC as soon as possible to reclaim any overpayments.
Help from BDO
We recommend that all businesses are extra vigilant while CDS teething issues are resolved, and that extra checks are done on CDS reports to verify data submitted to HMRC. If you would like assistance in checking your import data or submitting a reclaim to HMRC for overpaid duties please get in touch.
Please contact the Matthew Clark, Juliet Wallwork or Hammel Joshi, for help and advice with CDS problems or any other customs duty issue.