What Is a C285 Claim? Full UK Workflow, Key Terms, and Importer’s Knowledge Check

If your business imports goods into the UK, you may have paid more import duty than you legally owed. When that happens, the standard post-clearance route is usually a C285 claim.

Quick Answer

• A C285 claim is a UK HMRC route to repay/remit overpaid import duty (and some VAT cases).
• Many claims can be made within 3 years, depending on route.
• For UK-EU TCA, proof is statement on origin or importer’s knowledge.
• EUR.1 is not used for UK-EU TCA preference claims.
• Shipment from the EU alone is not enough to qualify.

What Is a C285 Claim?

A C285 claim is a UK post-clearance repayment/remission process used when import duty was overpaid.

Simple version: duty was charged at import, and you later prove a legal basis for repayment.

When C285 Is the Right Route

Common C285 routes include:

• preferential rate not claimed
• wrong commodity code
• wrong customs value
• duty paid twice
• wrong procedure code (CPC)

Not normally C285:

• EU IOSS VAT correction issues (usually EU-side VAT process)
• some VAT-return adjustments for VAT-registered importers

UK-EU TCA: Three-Step Check

Treat TCA as a three-step check, not a guess:

1. Is UK-EU preference relevant for this import route?
2. Does the commodity code’s product-specific rule appear to be met?
3. Is there a valid proof route (statement on origin or importer’s knowledge)?

Only if all three are true should the claim be treated as likely TCA-eligible.

Statement on Origin vs Importer’s Knowledge

For UK-EU TCA preference, proof routes are:

• statement on origin
• importer’s knowledge

EUR.1 is not the proof route for UK-EU TCA claims.

Important: Statement on Origin Is Not Conclusive by Itself

A statement on origin is an exporter claim. If HMRC later checks and concludes the goods did not meet the relevant product-specific rule, preference can be refused even if the invoice carried a statement on origin.

Simple version:

• “Made in EU” is not enough by itself
• “Supplier signed SoO” is not enough by itself
• goods must still satisfy the TCA product-specific rule

How to Check If You Truly Have Importer’s Knowledge

Importer knowledge is not just confidence in a supplier. It means you can substantiate origin-rule compliance for the actual imported goods.

Use this scope model:

• supplier-level comfort: helpful context only
• product-level origin position: core reusable customs unit
• shipment-level claim support: evidence tied to this import

Practical rule: not all suppliers, not automatically all goods from one supplier, and usually assessed per SKU with shipment-level confirmation where needed.

REX Requirement: What It Changes and What It Does Not

For UK-EU TCA, proof routes remain statement on origin or importer’s knowledge. At higher consignment values, the statement on origin may need exporter registration/authorisation reference details (for example REX where relevant).

This does not create a third proof route. It is still the statement-on-origin route with added validity content.

Routine Flow vs Verification

In normal processing, statement on origin is often enough to progress a preference claim. If HMRC later verifies/challenges the claim, deeper supporting records can be required to prove origin-rule compliance.

Practical takeaway:

• SoO may be enough in normal claim flow
• deeper evidence may still be needed if HMRC checks later

Minimal Document Checklist

• import declaration / MRN
• broker entry data or C88/CDS details
• commercial invoice
• statement on origin (if used)
• importer’s origin evidence file (if importer’s knowledge is used)
• duty calculation showing amount paid and amount claimed

Final Takeaway

For UK-EU TCA preference claims:

Use statement on origin or importer’s knowledge, not EUR.1. And always validate the product-specific origin rule, not just country of dispatch.